Chapter 6:01 ADMINISTRATION OF ESTATES [Subsection amended by section 4 of Act 12/1997.] (2) Interest on all moneys paid into the Guardian’s Fund in terms of section 5 of the Deceased Estates Succession Act [Chapter 51 of 1939] shall also be allowed from and including the date of receipt of such moneys and until and including the date of the death of the surviving spouse. (3) For the purposes of this section interest shall be allowed at such rate, being not less than three per centum per annum, as the Minister may from time to time determine, and in so determining the Minister may allow different rates in different cases. 99 Master to control moneys in hands of agents for person whose whereabouts are unknown (1) Every person, other than a deposit-receiving institution referred to in section one hundred, carrying on business within Zimbabwe shall in January in each year prepare as hereinafter provided a detailed statement of all moneys amounting to one hundred dollars and upwards which were in his hands or in the hands of an agent on his behalf within Zimbabwe on the 31st December last past, which were not his property or subject to any valid lien and which have remained unclaimed for a period of five years or more by the rightful owner. (2) That statement shall as far as practicable set forth the full name and last known address of each of the owners aforesaid and shall be signed by the person carrying on business as aforesaid or some responsible person on his behalf, and shall be supported by an affidavit in the form contained in the Third Schedule. (3) Such statement and supporting affidavit shall, not later than the 31st January in each year, be forwarded to the Master, together with all moneys detailed therein; and all such moneys shall be held by the Master in the Guardian’s Fund for account of the rightful owners. (4) The Master may, by notice, call upon any person so carrying on business to prepare such statement and affidavit and to file the same within a period of one month from the date of such notice; and if such person, when so called upon, fails to comply with the requirements of such notice, the Master shall have the right of examination of all books and records of such person, either himself or by any person duly appointed by him. (5) If any person fails to furnish the statement and affidavit mentioned in this section or to pay into the Guardian’s Fund any moneys which under this section ought so to be paid, as and when the same ought respectively to be furnished or paid, then every person having the custody or control of such moneys or, in the case of an association of persons other than a partnership, the secretary and every director thereof within Zimbabwe or, in the case of a partnership, every member thereof within Zimbabwe, shall be guilty of an offence and liable to a fine not exceeding two thousand dollars or, in default of payment, to imprisonment for a period not exceeding September 2000-09-27 51