Page:Product Eco-responsibility Ordinance (Cap. 603).pdf/17

PRODUCT ECO-RESPONSIBILITY ORDINANCE :(b) any such return is submitted to the Director in such manner and within such time limit as prescribed by the regulation; and
 * (c) any such return states—
 * (i) the information required by the regulation in respect of the plastic shopping bags provided by the retailer during the period to which the return relates; and
 * (ii) the total amount of levies payable for those bags.

(2) A registered retailer shall also pay to the Government, through a method prescribed by the regulation, the total amount of levies stated in a return on or before the date by which the return is required to be submitted to the Director under this section.

(3) A registered retailer who contravenes subsection (1) or (2) commits an offence and is liable on conviction to a fine at level 5.

(4) A registered retailer who is convicted of an offence under subsection (3) in respect of any amount of levies he has failed to pay is also liable to pay—
 * (a) a surcharge of 5% of the amount of levies that are outstanding on the due date referred to in subsection (2); and
 * (b) an additional surcharge of 10% of the total amount of levies and the surcharge referred to in paragraph (a) that are outstanding at the expiry of 6 months after the due date referred to in subsection (2).

(5) Any outstanding amount of levies or surcharges payable under this section is recoverable as a civil debt due to the Government.

25. Record keeping

(1) A registered retailer shall ensure that such records and documents as prescribed by the regulation relating to each return submitted under section 24 are kept for not less than 5 years from the end of the calendar year to which the return relates.

(2) A registered retailer who contravenes subsection (1) commits an offence and is liable on conviction to a fine at level 5.

26. Assessment notice

(1) This section applies if a registered retailer—
 * (a) is convicted of an offence under section 9 relating to any record, document or information on any amount of levies stated in a return submitted by the retailer in respect of a period under section 24(1);
 * (b) is acquitted of an offence mentioned in paragraph (a) in reliance on the defence under section 9;