(1) A general revenue receipt form must not be issued to a person other than by a collector of revenue.
(2) The Accountant General shall make an order the printing of a general receipt form and approve the manufacture of plates, discs or other forms of articles especially for use on computerised systems used in the acknowledgement of receiving revenue.
(3) The Director of Audit must be advised of the issue of a general revenue receipt form printed by the National Printing Corporation.