(1) A person who is required to give the Secretary a report under section 11 must comply with any rules prescribed for the purposes of subsection 13B(1) requiring a report of an audit to accompany the report under section 11.
Civil penalty: 250 penalty units.
(2) A person who is required by any rules prescribed for the purposes of subsection 13B(1) to give a report of an audit to the Secretary must give the report of the audit to the Secretary in accordance with the rules.
Civil penalty: 250 penalty units.