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Ch. 30. No. 21.] Pool Betting.

if required so to do by the Commissioner or any person so
authorised as aforesaid, produce at the office of the Commis-
sioner, at the time appointed by him, or the person so
authorised any such books, records, accounts and documents,
and all coupons, and other printed or written forms issued
as aforesaid relating to the business, make to the Commis
sioner at the times specified, such returns relating to the
busine. and give such other information relating to the
busine. as may be required.

10. (1) Hf any person

(a) shall carry on or be knowingly associated with
any business to which the Ordinance applies and in
respect of which no valid licence subsists; or

(0) fails to pay any pool betting duty or pool betting
tax payable by him, or

(c) contravenes or fails to comply with any of the
provisions of the last preceding section, or

(@) obstructs the Commissioner or anyone authorised
by him in the exercise of his functions im relation
to the pool betting duty or pool betting tax, or

(e) in connection with the pool betting duty or pool
betting tax, makes any statement which he knows
to be false in a material particular, or recklessly
makes any statement which is false in a material
particular, or, with intent to deceive, produces or
makes use of any book, account, record, return,
coupon. or other document which is false in a material
particular; or

(f) is knowingly concerned in, or in the taking of
steps with a view to, the fraudulent evasion, by him or
any other person of the pool betting duty or pool
betting tax,

he shall be lable on summary conviction to a fine of four
hundred and eighty dollars.

(2) Where a person is convicted of failing to pay any
pool betting duty or pool betting tax under paragraph (5) of
subsection (1) of this section, the Magistrate shall, in
addition to any penalty he may impose under the said
subsection, order the person so convicted to pay the duty or
tax, and the sum so ordered to be paid shall be deemed a