Section 227 — retention of declarations, etc.
50.—(1)  A declaration by an authorised officer of a public collection under section 227(2)(e)(ii) —
(a)must be retained by the custodian of the public collection for 4 years after the date of the permitted use in respect of which the declaration was made;
(b)must be arranged in the manner prescribed by regulation 55; and
(c)may be inspected in accordance with regulation 56.
(2)  Subject to paragraph (3), if paragraph (1)(a) is not complied with, the following persons shall each be guilty of an offence:
(a)the custodian of the public collection;
(b)the administrator of the public collection.
(3)  It is a defence for a person to prove that the person took all reasonable steps to ensure that paragraph (1)(a) is complied with.
(4)  A person convicted of an offence under paragraph (2) shall be liable on conviction to a fine not exceeding $1,000.