(1) The Minister may make regulations as may be necessary for ascertainment, charging, levying and collection of the duties charged levied and to be collected.
(2) Regulations made under this section may prescribe in respect of any contravention thereof or failure to comply therewith a penalty of $500 on summary conviction.
(3) Regulations purporting to be made under this section shall be published in the Gazette and shall come into operation on such publication or at such other time as may be stated in such regulation.