If the Agriculture and Horticulture Development Board believes on reasonable grounds that any person is liable to pay levy under this Part, and that person has not submitted a return under this Part, the Board may serve a notice on that person requiring him, within a time specified in the notice, to provide sufficient information concerning any horticultural business operated by that person to enable the Board to assess whether levy is payable and, if it is payable, the amount.

It is an offence to fail to comply with such a notice.