s.29Offences
29
Section 29Part 0 —

Offences

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A person who — (a) with intent to defraud, fails to issue a receipt in respect of money paid to him or fails to stamp any instrument upon which duty is payable under this Law, it being his duty so to do; (b) with intent to defraud, presents or causes to be presented for recording or registration any instrument upon which duty is payable which has not been duly stamped; (c) with intent to defraud, contravenes section 15, 16, 18, 20, 21 or 24; (d) without authorisation, deals in any stamps issued for the purpose of compliance with this Law; (e) being entrusted with any money for the purpose of stamping any instrument in compliance with this Law, fails to apply such money to such purpose; (f) forges any stamp or die provided for the purposes of this Law; (g) makes any false statement or declaration for the purpose of avoiding or mitigating any charge to duty payable under this Law or withholds any information which, under this Law, he has a duty to disclose with regard to the true consideration for or any other matter affecting the stamping of any instrument upon which duty is payable; (h) being a public officer, knowingly records or registers any instrument upon which duty is payable, which has not been duly stamped; (i) fails without reasonable excuse to comply with a notice under section 6(1) or, in purported compliance with such a notice knowingly or recklessly supplies information or produces a record which is false or misleading in a material respect; (j) refuses without reasonable excuse to attend in compliance with a notice under section 7(2), or to give evidence as required by such a notice, or knowingly alters, suppresses, conceals, destroys or refuses to produce any record which he may be required to produce for the purposes of that section; (k) fails to comply with section 20(3) or (4); or (l) knowingly fails to comply with any other requirement contained in this Law, commits an offence in addition to any other offence he may hereby have committed under any other law.
with intent to defraud, fails to issue a receipt in respect of money paid to him or fails to stamp any instrument upon which duty is payable under this Law, it being his duty so to do;
with intent to defraud, presents or causes to be presented for recording or registration any instrument upon which duty is payable which has not been duly stamped;
with intent to defraud, contravenes section 15, 16, 18, 20, 21 or 24;
without authorisation, deals in any stamps issued for the purpose of compliance with this Law;
being entrusted with any money for the purpose of stamping any instrument in compliance with this Law, fails to apply such money to such purpose;
forges any stamp or die provided for the purposes of this Law;
makes any false statement or declaration for the purpose of avoiding or mitigating any charge to duty payable under this Law or withholds any information which, under this Law, he has a duty to disclose with regard to the true consideration for or any other matter affecting the stamping of any instrument upon which duty is payable;
being a public officer, knowingly records or registers any instrument upon which duty is payable, which has not been duly stamped;
fails without reasonable excuse to comply with a notice under section 6(1) or, in purported compliance with such a notice knowingly or recklessly supplies information or produces a record which is false or misleading in a material respect;
refuses without reasonable excuse to attend in compliance with a notice under section 7(2), or to give evidence as required by such a notice, or knowingly alters, suppresses, conceals, destroys or refuses to produce any record which he may be required to produce for the purposes of that section;
fails to comply with section 20(3) or (4); or
knowingly fails to comply with any other requirement contained in this Law,
An offence shall be deemed to have been committed on the day when it shall first come to the knowledge of the Commissioner.

Cross References