destruction of seized goods. (6) The owner of the seized items shall be notified of the application and may file a reply to the application. (7) Where a court is satisfied that the items were infringing a copyright, the court shall make an order for the destruction of the goods and the inspector shall make arrangements for the goods to be destroyed, the destruction shall be under the supervision of a court officer or a customs officer. PART VI—MISCELLANEOUS 29. Fees A document shall not be considered to have been lodged unless the fees prescribed in Schedule 3, have been paid. 30. Raising of funds by collecting society Where a collecting society is desirous of raising funds, either by means of shares or debentures, the society shall apply to and obtain approval from the Registrar. 31. Audit, annual returns, accounts, etc, of collecting society The executive committee of a collecting society shall ensure— (a) that the society keeps proper books of accounts which shall be audited annually in accordance with section 69 of the Act; (b) that final accounts and balance sheets and any other statements and schedules relating to them are prepared in accordance with international accounting standards. 32. Amendment of Schedules by Minister The Minister may, in consultation with the Minister responsible for finance amend Schedule 1 and 3 to these Regulations. 33. Offences and penalties A person who contravenes regulations 18, 23, 24, 25 and 26 commits an offence and is liable on conviction to a fine not exceeding twenty currency points or to imprisonment for a term not exceeding six months or both. 10