(1) The Secretary may require an approved pharmacist to furnish to the Secretary, within a time specified by the Secretary and in accordance with a form supplied by the Secretary and with any directions contained in the form, a statement, signed by or on behalf of the approved pharmacist, setting out particulars of stocks of drugs or medicinal preparations in the approved pharmacist's possession or under the approved pharmacist's control immediately before the date on which the statement is signed, being drugs or medicinal preparations that are, or are capable of being used as ingredients in pharmaceutical benefits.
(2) An approved pharmacist shall not:
(a) refuse or fail to comply with a requirement under this section; or
(b) in a statement under this section, furnish information that is false or misleading in a material particular.