(1) The Minister may make regulations to provide for—
(a) the production to and inspection by the Comptroller of documents used and records kept by any carrier for the purpose of determining that travel tax has been collected and accounted for in accordance with this Act or any regulations made thereunder; and
(b) any other matter or thing in respect of which it may be necessary or expedient to make regulations to give effect to this Act.
(2) There may be annexed to the breach of any regulations made under the authority of this section a fine not exceeding $500 on summary conviction.