If any doubt arises as to where such book or books shall be kept, or as to how many or what books shall be kept, the Minister shall determine the number and character of the books to be kept and the place or places at which they shall be kept. If default is made in filing any statement required by Section 5, or if the Minister is of opinion that any return made or statement filed is incomplete or not correct, he may investigate the matter or appoint some person to make any investigation he deems proper and report to him, and the Minister may fix and determine the quantity of gypsum mined in any mining operations and his determination shall be final. A person who carries on mining operations may, in any year in lieu of submitting the detailed statement required by Section 5, submit to the Minister a statement showing merely the total quantity of gypsum mined by him in the preceding year and the aggregate amount of his income derived from the mining operations calculated at the rate of eighteen cents per ton of the gypsum so mined or at such higher rate as is determined by the Governor in Council. When a statement is submitted under this Section, the income derived from mining operations of the person submitting the statement shall, for the purposes of this Act, be the income shown on that statement. The tax imposed and provided by this Act becomes due and is payable to the Minister on or before the twentieth day in each of the months of January, April, July and October in respect of income earned on gypsum recovered during the quarter immediately preceding the first day in each of the months of January, April, July and October.
All taxes bear interest from the date on which they become due at the rate of six per cent per year.
Any tax and interest thereon payable under this Act or the regulations may be recovered by the Minister in any court of competent jurisdiction as a debt due Her Majesty in right of the Province in an action which shall be tried without a jury and which shall be brought and prosecuted by the Minister in and by his name of office and may be continued by his successor as if no change had occurred. The claim of the Minister for tax and interest thereon has priority over every other charge or claim against the mine where the mining operations in respect of which the tax is payable were carried on, and against all fixtures, machinery, goods and chattels used in operating the mine, except a claim duly registered under the Mechanics Lien Act . The Minister may appoint such person or persons in the public service as he deems necessary to be inspectors under this Act and may assign to them such duties as he considers expedient in connection with the administration of this Act and the regulations. The Minister or an inspector or any person designated by the Minister may at all times enter upon mining property for the purpose of making an inspection and obtaining information as to the amount and value of the output of the mine, and, for this purpose, he or they may descend all pits and shafts and use all such tackle, machinery, and appliances belonging to the mine as he or they may deem necessary or expedient, and shall have free ingress and egress, to, from and over all buildings, erections, and vessels used in connection with the mine, and may take from the mining property such samples or specimens as he or they desire, for the purpose of determining the value of the gypsum being taken therefrom, or any product thereof, and he or they shall have full and complete access to all books of account, correspondence and documents maintained or used for or in connection with the actual operations and business of the mine, and may examine the same and take copies thereof or extracts therefrom, but any information of a private or confidential nature acquired shall not be disclosed to anyone, except so far as may be necessary for the purpose of this Act. Every person who fails to file or submit a statement required by this Act is liable on summary conviction to a penalty of not more than twenty-five dollars for each day of default and in default of payment to imprisonment for one day for each five dollars of the penalty imposed.