No person shall —
(a) destroy, deface or alter any quota card, form, or other document issued or repaired to be kept under these Regulations.
(b) Use otherwise than in an engine of which he is the registered owner any fuel of which the purchase is recorded in his fuel card.
(c) record or cause to be recorded on any fuel purchase form issued under these Regulations any sale or purchase of fuel which to his knowledge is not intended to be used in an engine or engines of which the person in whose name the purchase form is issued is the registered owner.