(1) A supplier who
sells or supplies a category 2 item commits a simple offence unless —
(a) the
recipient holds an account with the supplier and the sale or supply is of the
kind described in section 15(1)(b); or
(b) at
the time of the sale or supply —
(i)
a declaration in the prescribed form made by or on behalf
of the recipient is given to the supplier; and
(ii)
the person who takes possession of the item produces to
the supplier such evidence of the person’s identity as is required by
the regulations.
(2) A supplier who
—
(a)
sells or supplies a category 2 item; and
(b) is
given a declaration referred to in subsection (1)(b) in respect of the sale or
supply,
commits a simple
offence if the supplier fails to give a copy of the declaration to the
Commissioner in the prescribed manner as soon as practicable after the sale or
supply.
[Section 17 inserted: No. 62 of 2004 s. 5.]