A dealer shall —
full and accurate accounts and records of —
all proceeds received from sales of vehicles under
consignment agreements; and
all payments made by the dealer of or from those
before the end of the next business day after the day on which proceeds of a
sale are received or a payment is made, record particulars of —
the amount so received or paid; and
the person from whom it was received or to whom it was
the accounts and records in such a manner that they can be conveniently and
properly audited; and
correctly balance the accounts at the end of each month.
Penalty: $5 000.
[Section 32H inserted: No. 4 of 2002 s. 57.]