(1) A supplier who sells or supplies a category 2 item commits a simple offence unless ¾

(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 ¾

(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 ¾

(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 by No. 62 of 2004 s. 5.]