(1) A collector of revenue with custody of revenue receipt forms, must submit a return to the Accountant General dated the 30th day of September and 31st day of March of each financial year, showing every revenue receipt form or book of forms, recorded in his or her stock register with an indication of whether the receipt form is —
(a) used, partly used or unused;
(b) audited or unaudited;
(c) returned to the Accountant General; or
(d) in the custody of the collector of revenue.
(2) A return under subregulation (1) must be checked by an accounting officer and any discrepancy must be investigated and reported immediately to the Director of Audit, the Director of Finance and the Accountant General.