(1) A person who is or has been a licensee must lodge, in respect of each year or part of a year during which the licence is or was in force, a statement in the prescribed form that complies with this section. (2) The statement must set out the number of persons:

(a)

who, when the statement is lodged, hold; or

(b)

who, when the person last ceased to be a licensee, held;