(1) Every registered manufacturer shall, within 21 days after the end of each month, whether or not he or she has sold any goods during the month or removed any goods from a warehouse during the month, file with the Comptroller an accurate return for the month in the prescribed form containing the prescribed information.
(2) A person who has ceased being a registered manufacturer shall, within 21 days after the day on which he or she ceased being a registered manufacturer, whether or not he or she has sold any goods during the month in which he or she ceased being a registered manufacturer or removed any goods from a warehouse during that month, file with the Comptroller an accurate return for the month in the prescribed form containing the prescribed information.
(3) A person who, being required by subsection (1) or (2) to file a return, fails to do so within the time prescribed by that subsection shall pay to the Comptroller a penalty of $500.
(4) The Comptroller may at any time, in writing, extend the time for filing a return under this Act and, where the Comptroller does so, the return shall be filed within the time as so extended and the penalty under subsection (3) is payable only if the return is not filed within the time as so extended.
(5) The Comptroller may require a registered manufacturer to furnish the Comptroller with such information relating to a return as the Comptroller considers necessary.