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The Pamphlet Collection of Sir Robert Stout: Volume 48

Penalties. Sections 10, 93 to 96

Penalties. Sections 10, 93 to 96.

Clause 10. "Every person who wilfully acts in contravention of the true intent of the oath which he has taken under this Act shall be liable, on summary conviction before a Resident Magistrate, if he shall elect to be tried before him, or, if he shall not so elect, then upon conviction before the Supreme Court or District Court, to imprisonment for any term not exceeding twelve months, with or without hard labour. If any person acts under this Act, before he has taken the oath required to be taken by such person respectively, he shall, on conviction, be liable to forfeit the sum of not less than ten nor more than one hundred pounds."

Clause 93. "If any person liable to taxation under this Act does any of the fol: lowing things:—
(1.)Wilfully fails or neglects to furnish any statement of property within the prescribed time;
(2.)Knowingly and wilfully makes or delivers any false statement of property, or makes any false answer in relation to his property, for the purpose of evading assessment thereof; or
(3.)By any falsehood, wilful neglect, fraud, art, or contrivance whatsoever used or practised evades or attempts to evade assessment of his property:

Every such person shall, on proof thereof before any two Justices of the Peace, be assessed and charged treble the amount of the tax of which such person has sought to evade the payment, in addition to any tax for which such person would have been otherwise liable; and every such person shall also be liable to forfeit and pay a penalty of not less than five pounds nor more than one hundred pounds. Any person aiding and assisting in any manner whatsoever to commit any act contrary to this section shall, upon conviction, be liable to forfeit and pay a penalty of not less than five pounds nor more than fifty pounds.

Clause 94. If any person, by obstructing any officer acting in the discharge of his duties under this Act, or by refusing or neglecting to answer questions put by any such officer relating to any property belonging to such person, or gives any false or evasive answer, he shall be liable to a penalty not exceeding fifty pounds.

Clause 95. If any person, in any declartion authorized by this Act, knowingly and wilfully declares to any matter or thing which is false or untrue, every such person so offending shall be deemed guilty of perjury, and liable to be dealt with accordingly.

Clause 96. All penalties imposed under this Act shall be recoverable only by persons appointed by the Governor to sue for the same, and when recovered shall be paid into the Consolidated Fund. The Governor may, at his discretion, mitigate or stay or compound proceedings for any penalty, and may reward any person who informs of any offence against this Act or assists in the recovery of any penalty."