23. (1) The Commissioner may, by instrument in writing, require—

(a) a person who is carrying on, or has carried on, or is or was concerned in, a business of dealing with tobacco; or

(b) a person who, as agent or employee of a person referred to in paragraph (a), has or has had duties or provides or has provided services in connection with a business so referred to,

to furnish to the Commissioner in writing, within such period as is specified in the instrument or such further period as the Commissioner may allow, a statement of such particulars with respect to that tobacco, or any of it, as are so specified, not being particulars relating to any period after the date of the requirement.

(2) The Commissioner may, by instrument in writing, require—

(a) a person who is carrying on, or has carried on, or is or has been concerned in, a business of manufacturing, distributing, selling or purchasing petroleum products; or

(b) a person who, as the agent or employee of a person referred to in paragraph (a), has or has had duties, or provides or has provided services, in connection with a business so referred to,

to furnish to the Commissioner, or to furnish to the Commissioner in writing, within such period as is specified in the instrument or such further period as the Commissioner may allow, such particulars with respect to those petroleum products, or any of them, as are so specified, not being particulars relating to a period after the date of the requirement.

(3) A person shall not, without reasonable excuse, fail to comply with any requirement made of him under sub-section (1) or (2).

Penalty: $2,000.

(4) Without limiting the meaning of “reasonable excuse” in sub-section (3), it is a reasonable excuse for the purposes of that sub-section if a person—

(a) could not, by the exercise of reasonable diligence, have complied with the requirement; or

(b) complied with the requirement to the extent of his ability to do so.

(5) In this section, a reference to dealing with tobacco includes a reference to processing, packaging, distributing, selling and purchasing tobacco.