Copyright Act, 2005 Act 690 Enforcement Provisions Security device for sound and audio-visual recording 25. (1) A manufacturer importer or publisher of sound or audio-visual recording shallontheapproval oftheMinister purchase a security devicefromthe Internal Revenue Service as may be required to cover the numberof copyright works themanufacturer, importer or publisherintends to sellor distribute. (2) The security deviceshallbe fixed to eachcopy of thecopyrightwork made or published by theapplicant. (3) A person shallnot sellorexhibitforsalea copyright workthatrequires a security device, without a security deviceaffixedto it. (4) A person who sells or exhibits for sale a copyright work without a security deviceobtainedfromthe InternalRevenueServiceaffixedto it commits anoffence andisliable onsummary conviction toa fine of notlessthanfive hundred penalty units. Importation ofpre-recorded music and other copyright works 26. (1) An officerof the Customs, ExciseandPreventive Service shall, unless satisfied that an imported soundrecording or othercopyright workis not a pirated product, notpermittheimportation ofthecopyright workwithout written clearance fromtherightowneroftheworkandthe Copyright Office. Levyon devices used for reproducing copyright materials 27. (1) There shallbe imposedon any devicecapableof beingusedto copya copyright worka levyof a sumthat shall be prescribed in Regulations madebythe Ministerinconsultation with theMinisterresponsible forFinance. (2) The levy shall be collected by the Customs, Excise and Preventive Service at the time of importation or production. (3) Theprovisions oftheCustoms, Excise andPreventive Service (Manage­ ment) Law, 1993 (P.N.D.C.L. 330)asvariously amended shall apply forthepurpose of thecollection ofthelevy. (4) The levyshallupon collection by theCustoms, ExciseandPreventive Service be deposited in a fundestablished for therightholders bytheMinister. (5) The fund shall be subject to an annual audit by theAuditor-General or anauditorappointed by theAuditor-General. (6) The Auditor-General or an auditorappointedby theAuditor-General shall submit theaudit report to the Minister andtheappointed collective administration society established undersection 49 of thisAct. (7) The Ministerin consultation withthe executiveofficers of the appro­ priate collectiveadministration society shall causethedistribution ofthe levy tothe , right holders. 15