(1) As soon as practicable after an authorised officer seizes a thing, the authorised officer must give a receipt for it to a responsible person.
(2) If it is not practicable to comply with subsection (1), the authorised officer may instead leave the receipt at the place of seizure in a conspicuous position and in a reasonably secure way.
(3) A receipt is not required if the thing is seized in a public place and the apparent owner of the thing cannot be located after reasonable inquiry.
(4) A receipt must describe generally the seized thing and its condition.
(5) This section does not apply if it is impracticable or would be unreasonable to give a receipt given the nature, condition or value of a seized thing.