(1) A person granted agriculture or fisheries incentives, who —
(a) imports into Saint Lucia from an area outside the Community; or
(b) purchases within the Community,
any agricultural inputs or articles that has been exempted from customs duty by virtue of section 14, shall —
(i) keep a record of the agricultural inputs or articles so imported or purchased in such form and containing such particulars as may be required by the Comptroller of Customs,
(ii) cause the article to be marked with such mark and in such manner as may be required by the Comptroller of Customs, and
(iii) permit the Comptroller of Customs or any person authorised by him or her, at all reasonable times, to inspect such record and have access to any lands used for agricultural activity, in the case of agro-processors, access to the facility or warehouse under its control for the purpose of examining any such article which the Comptroller of Customs has reason to believe to be therein and of satisfying himself or herself of the accuracy of the particulars contained in the record.
(2) A person obtaining agriculture or fisheries incentives who contravenes any of the provisions of this section commits an offence and is liable on summary conviction to a fine of $5,000.