Section 3: Duty of smelter to furnish information.

(1) Every smelter shall, within twenty days after the end of each month, give to the Minister a report in writing containing particulars of-
(a) his name and the addresses of all premises at which he carries on business as a smelter;
(b) the quantities of tin and tin ore respectively under his control on the last day of that month;
(c) the quantities of tin ore acquired by him during that month;
(d) the quantities of tin and tin ore respectively despatched to a destination or disposed of outside Nigeria by him during that month, specifying the countries in question;
(e) the quantities of tin and tin ore respectively disposed of within Nigeria by him during that month; and
(f) the quantity of tin, estimated in a reasonably accurate manner, in each quantity of ore mentioned in the report.
(2) A smelter who-
(a) fails to furnish a report required by the foregoing subsection (1) of this section; or
(b) furnishes such a report which he knows to be, or recklessly furnishes such a report which is, false in a material particular, shall be guilty of an offence and liable on summary conviction to a fine of an amount not exceeding two hundred naira.