23.     Levy on cattle exported

            (1) Upon every head of cattle exported from Botswana to the Johannesburg quarantine market or for realization on the Johannesburg quarantine market or any such other market as may, by order published in the Gazette, be specified by the President there shall be imposed a levy of 50 thebe or such other sum as the President may from time to time by notice in the Gazette determine.

            (2) Notwithstanding the provisions of subsection (1) any person who holds a current certificate issued under Part III that he is a registered producer shall be entitled to a refund of the levy paid by him on any number of cattle bred, reared and matured by him, not exceeding 50 in each calendar year, equivalent to half the number of his female breeding cattle at the commencement of such calendar year.

24.     Manner of payment

            The levy imposed by section 23 shall be payable to any administrative officer, veterinary officer, stock inspector, police officer or any other person authorized in writing by the President to receive such levy, and such officer or other person shall give his receipt for the same; the production of which receipt at the port of exit shall be full and sufficient proof of payment of the levy on the said cattle.

25.     Cattle export levy fund

            (1) The moneys derived from the levy on cattle exported under the Cattle Export Tax Act, shall be paid into a Fund to be established by the President and shall be used for the general benefit of the livestock industry in Botswana.

            (2) Any surplus moneys in such Fund may be invested on such terms and conditions as the President may decide.

            (3) The President shall appoint an Advisory Committee to advise him on all matters affecting the Fund, its investment and disbursement.

26.     Offence to export without having paid levy

            Any person not being a registered producer exporting under the provisions of section 23 who exports or attempts to export any cattle from Botswana for realization on the Johannesburg quarantine market or other specified market without having first paid thereon the levy imposed by section 23 shall be guilty of an offence.

27.     Sufficiency of proof of non-payment of levy

            In any prosecution for exporting or attempting to export any cattle without having first paid the levy imposed by section 23, proof that the accused person or any agent of the accused person who had charge of the cattle at the time of exportation or attempted exportation failed, on demand made by any member of the police force or by any of the officers or persons mentioned in section 24 to produce the receipt for such levy, shall be sufficient evidence that such levy has not been paid, unless the contrary is proved.

28.     Suspension of levy

            The President may by order suspend the operation of this Part, and may by similar order revoke any such suspending order and declare that this Part shall again have force and take effect:

            Provided that any such suspension shall not affect the validity of any act done or any proceedings pending at the date of such order or the recovery of any levy or penalty payable at such date.