(1)  As soon as practicable after an authorised officer seizes a thing, the authorised officer must give a written receipt for it to a responsible person for the seized thing.

(2)  Despite subsection (1) , the authorised officer may leave the receipt at the place of seizure, in a conspicuous position and in a reasonably secure way, if it is not reasonably practicable to comply with that subsection.

(3)  A receipt is not required under subsection (1) if –

(a) the thing is seized in a public place; and

(b) the apparent owner of the thing cannot be located after reasonable inquiry.

(4)  A receipt must describe the seized thing and its condition.

(5)  This section does not apply if it is reasonably impracticable, or would be unreasonable, to give a receipt, given the nature, condition or value of a seized thing.