Section 30Part 0 —
Penalties
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A person who commits an offence under section 29(1) or attempts to commit or aids or abets any other person to commit such an offence is liable on summary conviction to a fine of five hundred thousand dollars and to imprisonment for five years.
The Governor may, in his discretion, reward any person who informs him of any offence or assists in the recovery of any duty under this Law.
Where an offence under section 29 (1) has been committed by a body corporate and is proved to have been committed with the consent or connivance of, or to be attributed to any neglect on the part of, any director, member, secretary or other similar officer of that body, or any person who was purporting to act in that capacity, he as well as the body corporate shall be deemed to have committed that offence and shall be liable to be proceeded against and punished accordingly.
Cross References
- Section 29 of Stamp Duty Law
offence under section 29(1)