(1) Where the Comptroller has reasonable grounds to believe that an offence in connection with the tax is being, or is about to be committed on any premises, or that evidence of the commission of such an offence is to be found on the premises, the Comptroller shall apply to a Magistrate for a warrant to allow a tax officer —
(a) without prior notice and at any time, to enter any premises or place where records are kept and on such premises search for any records;
(b) in carrying out a search referred to in paragraph (a) and in any manner, to open or cause to be opened or removed and opened, any article in which the officer suspects that any records are kept;
(c) to seize any records which in the tax officer's opinion may afford evidence that may be material in determining the liability of any person for tax payable under this Act;
(d) to retain any records seized under paragraph (c) for as long as the records may be required for determining a person's liability under this Act or for any proceeding under this Act;
(e) to examine and make extracts from, and copies of, any records, and require from any person an explanation of any entry in the records and access to records, computers and goods;
(f) where a hard copy or computer disk of computer-stored information is not provided, to seize and retain the computer in which the information is stored for as long as is reasonable to copy the information required.
(2) A tax officer who attempts to exercise a power under subsection (1) is not entitled to enter or remain on any premises or at any place if, upon being requested by the occupier of the premises or place, the tax officer does not produce the warrant issued under subsection (1).
(3) The owner, manager, or any other person lawfully on the premises or at the place entered or proposed to be entered under this section shall provide all reasonable facilities and assistance for the effective exercise of power under this section.
(4) A person whose records or computer have been removed may examine or make copies or extracts from any records or computers which are removed and retained under subsection (1) during regular office hours under such supervision as the Comptroller may determine.
(5) A tax officer exercising a power under subsection (1) may request the assistance of a Customs officer or police officer as the tax officer may consider reasonably necessary and any such Customs officer or police officer shall render such assistance as may be required by the tax officer.
(6) An owner, manager or any other person who contravenes subsection (3) commits an offence and is liable on summary conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.