Data Protection [No. 3 of 2021 125 (2) The Data Protection Commissioner shall publish all the guidelines issued under this Act in a daily newspaper of general circulation, and the guidelines shall not take effect until they are so published. (3) The guidelines issued under subsection (1) shall be binding on all persons regulated under this Act. (4) A person who contravenes the guidelines under subsection (1), commits an offence and is liable on conviction, to a fine not exceeding two hundred thousand penalty units or to imprisonment for a term not exceeding two years or to both. 80. (1) The Data Protection Commissioner shall keep and maintain a Register in which the Data Protection Commissioner shall keep information that it may determine. Register (2) The Register under subsection (1), shall be kept at a place that the Data Protection Commissioner may determine, and shall be open to inspection by the public during normal working hours on payment of a prescribed fee. 81. (1) The Data Protection Commissioner or an independent data auditor licensed by the Data Protection Commissioner under this Act shall, unless otherwise provided under this Act, audit the policies of a data controller and the conduct of processing of personal data annually. Auditing of data controller (2) Where a data controller has been authorised to store data on a server or data centre located outside the Republic, the cost of auditing the server or data controller shall be borne by the data controller. 82. (1) The Minister may, by statutory instrument make regulations for the better carrying out of the provisions of this Act. (2) Without limiting the generality of subsection (1), the regulations may make provision for— (a) limitation of obligations and rights where that limitation is necessary to preserve (i) state security; (ii) defence; (iii) public safety including the economic wellbeing or interest of the State when the processing operation relates to State security matters; and (iv) the prevention, investigation, and proof of criminal offence; Regulations