Section 44

An accountable person who wilfully fails to comply with section 35(1) or (4) shall be liable to pay to the Government double the amount of the estate duty for which he is accountable.

Except as provided under section 43(5), if any person takes possession of or in any way administers any part of an estate of a deceased person in respect of which estate duty is leviable or of the income of any part of that estate without obtaining probate or letters of administration of that estate within 6 months after the death of the deceased or within 2 months after the termination of any action or proceeding respecting the will or the right to letters of administration, if there is any such action or proceeding which has not ended within 4 months after such death, he shall forfeit to the Government the sum of $1,000 and shall also be liable to pay to the Government double the amount of duty leviable.