8. (1) All records received or kept by a trader relating to goods in respect of which he is responsible for furnishing statistical information to the Revenue Commissioners under Regulation 4 of these Regulations shall be preserved by him for a period of not less than 2 years from the end of the month to which they relate.

(2) A trader shall produce or cause to be produced to an authorised officer upon request by that officer the records referred to in paragraph (1) of this Regulation or such of them as that officer specifies.

(3) A trader who fails to comply with paragraph (1) of this Regulation or with a request under paragraph (2) of this Regulation shall be guilty of an offence under these Regulations.