11. (1) The pilot-in-command of an aircraft entering the State shall—

(a) under and in accordance with regulations under subsection (3) , submit or cause to be submitted a report of the aircraft to the Commissioners, and

(b) answer all questions relating to the flight, aircraft, passengers, crew, baggage, conveyances and goods or stores carried on board, as may be put to him or her by an officer of customs.

(2) The pilot-in-command of an aircraft departing the State shall—

(a) under and in accordance with regulations under subsection (3) , submit or cause to be submitted a report of the aircraft to the Commissioners, and

(b) answer all questions relating to the flight, aircraft, passengers, crew, baggage, conveyances and goods or stores carried on board, as may be put to him or her by an officer of customs.

(3) The Commissioners may make regulations for the purposes of subsections (1) and (2) specifying—

(a) the circumstances in which reports are required to be submitted and may specify different reporting requirements for different types and classes of aircraft, and for different activities,

(b) the place and time for submission of such reports, and

(c) the form, manner and particulars of such reports.

(4) A person who contravenes subsection (1) or (2) commits an offence and is liable on summary conviction to a fine of €5,000.