27.—(1) A person shall not export or attempt to export an animal live from the State unless he or she—

(a) has paid to the Minister the amount of any outstanding animal health levy, or

(b) is acting in accordance with regulations under this section relating to the payment to the Minister of animal health levy.

(2) The Minister may by regulations provide for matters relating to the payment of animal health levy and such regulations may in particular provide for—

(a) the periodic issue of invoices, including by means of electronic communication,

(b) the prohibition on the export of an animal except under specified conditions,

(c) the receipt of animal health levy including by electronic means,

(d) the arrangements for the collection and payment of animal health levy on behalf of persons from whom it is due and payable by persons of a particular class or description,

(e) the keeping of records and the making of returns (including electronic records and returns) for the purposes of this Part,

(f) the persons F7[or class] of persons by whom such records are to be maintained or returns made,

(g) the period for which such records are to be maintained,

(h) the production of such records to such persons as are specified in the regulations,

(i) the use of systems whether maintained under Part 11 or otherwise for the purposes of assessing and verifying the amount of animal health levy due and payable, and

(j) such incidental, supplementary and consequential provisions as appear to the Minister to be necessary for the purposes of the payment of animal health levy.

(3) Regulations made under subsection (2) may provide for different arrangements for the payment of animal health levy due and payable in respect of an animal exported live from the State, in respect of a slaughtered animal or in respect of milk.

(4) A person who contravenes subsection (1) or a provision of regulations made under subsection (2) which is stated in the regulations to be a penal provision commits an offence.

(5) The Customs Acts apply to an animal the export of which is prohibited by this section or regulations made under subsection (2).