(1) Subject to section 26, where any articles or equipment have been imported into or purchased in Saint Lucia under a permit, the holder of the permit shall make an inventory, to the satisfaction of the Comptroller of Customs, of all such articles, and the inventory shall be kept by the holder of the permit while the permit subsists and thereafter it shall be kept by the manager or person in charge of the tourism project.
(2) Any person who fails to comply with subsection (1) commits an offence and is liable on summary conviction to a penalty of $2,500.