A 2
[Subsidiary]
CAP. 108]
Betting Duty Regulations
[1983 Ed.
Collection of duty in respect of lotteries.
Duty to a debt to the Crown.
Collector may specify form of statements.
(5) [Deleted, 31 of 1981, s. 65]
(6) The Collector or any person authorized by him in writing for the purpose may require the secretary of a club conducting a cash-sweep, a totalizator or pari-mutuel in the Colony to produce at such place and at such reasonable time as he may direct any books, accounts, vouchers, lists, counterfoils or other documents relating to any cash-sweep, totalizator or pari-mutuel.
(7) Any person who contravenes this regulation and for which no other penalty is provided shall be guilty of an offence and shall be liable on conviction to a fine of $1,000.
(8) Where the treasurer, or a steward or any member of the committee of management of any club consents to or connives at the commission of an offence under paragraph (7), such treasurer, steward or member shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
4.
(1) The Secretary of the Board shall, within 15 days after the day on which a lottery is held, draw up and deliver to the Collector a statement showing the number of tickets sold and the amounts received in respect of the bets made on the lottery.
(2) The Board shall account to the Collector for the amount of duty charged on the proceeds of the lottery under section 6 of the Ordinance; and such duty shall be delivered to the Collector together with the statement under paragraph (1).
(3) The Collector or any person authorized by him in writing for the purpose may require the Secretary of the Board to produce at such place and at such reasonable time as he may direct any books, accounts, vouchers, lists, counterfoils or other documents relating to any lottery.
5. Duty required to be paid under the Ordinance shall be recoverable as a debt due to the Crown.
6.
The Collector may specify the form of the statements to be used under these regulations.
A 2
[Subsidiary]
CAP. 108]
Betting Duty Regulations
[1983 Ed.
Collection of duty in respect of lotteries.
Duty to a debt to the Crown.
Collector may specify form of statements.
(5) [Deleted, 31 of 1981, s. 65]
(6) The Collector or any person authorized by him in writing for the purpose may require the secretary of a club conducting a cash-sweep, a totalizator or pari-mutuel in the Colony to produce at such place and at such reasonable time as he may direct any books, accounts, vouchers, lists, counterfoils or other documents relating to any cash-sweep, totalizator or pari-mutuel.
(7) Any person who contravenes this regulation and for which no other penalty is provided shall be guilty of an offence and shall be liable on conviction to a fine of $1,000.
(8) Where the treasurer, or a steward or any member of the committee of management of any club consents to or connives at the commission of an offence under paragraph (7), such treasurer, steward or member shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
4.
(1) The Secretary of the Board shall, within 15 days after the day on which a lottery is held, draw up and deliver to the Collector a statement showing the number of tickets sold and the amounts received in respect of the bets made on the lottery.
(2) The Board shall account to the Collector for the amount of duty charged on the proceeds of the lottery under section 6 of the Ordinance; and such duty shall be delivered to the Collector together with the statement under paragraph (1).
(3) The Collector or any person authorized by him in writing for the purpose may require the Secretary of the Board to produce at such place and at such reasonable time as he may direct any books, accounts, vouchers, lists, counterfoils or other documents relating to any lottery.
5. Duty required to be paid under the Ordinance shall be recoverable as a debt due to the Crown.
6.
The Collector may specify the form of the statements to be used under these regulations.
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