- as if those conditions had been imposed by the Permit Officer under section 9 of this Act.
(2) Unless an election is made under subsections (3) and (4), a promoter with a deemed permit under subsection (1)(a) shall, for a period of one month after the appointed day or such longer period not exceeding 3 months as the Minister for Finance may notify in the Gazette (referred to in this section as the transitional period), continue to pay duty in respect of the total amount accruing from the operation of fruit machines under section 7 of the repealed Act in force immediately before the appointed day.
(3) A promoter of a private lottery under subsection (2) may make an irrevocable election to pay duty under section 15 before the expiration of the transitional period.
(4) A promoter of a private lottery who makes an election under subsection (3) shall notify the Commissioner, whether in writing or otherwise, of such election and the date from which it is ready to pay duty under section 15.
(5) The Commissioner may, by notice in writing, require any promoter of a private lottery with a permit that is in force immediately before the appointed day to—
- (a) provide such information or document; or
- (b) produce such book, account or record,
at such time and in such manner as the Commissioner may reasonably require for the purpose of ascertaining the final duty payable by the promoter under section 7 of the repealed Act before the application of section 15 to such promoter under subsection (2) or (3), as the case may be.
(6) Any promoter of a private lottery who fails to or neglects to furnish any information, document, book, account or record required by the Commissioner under subsection (5) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 6 months or to both.
(7) The Commissioner may, in his discretion, compound an offence under subsection (6) by collecting from a person reasonably suspected of having committed the offence a sum not exceeding $500.
