61.— (1) If it appears to the Minister that a person has failed to comply with any requirement of regulations relating to returns the Minister, having afforded the person the opportunity to make representations to him or her in accordance with procedures prescribed under section 59(2)(e), may—

(a) apply to the High Court for an order under subsection (3), or

(b) give to the person such directions as the Minister thinks fit for securing compliance with the relevant requirement.

(2) Before making an application under subsection (1)(a), the Minister shall give the person concerned a notice in writing specifying the nature of the default and giving the person a period of 14 days after being notified of the default within which to make good the default.

(3) If satisfied on application under subsection (1)(a) that the person concerned has failed to comply with such requirement, the High Court may make an order requiring that person to comply with the requirement.