Clause 25

executes any instrument in which all the facts and circumstances are not truly and fully set forth as required by section 5;

being employed or concerned in or about the preparation of any instrument, neglects or omits to set forth fully or truly in the instrument all those facts and circumstances; or

draws, makes, executes or signs, or otherwise than as a witness, any instrument whatsoever chargeable with duty without the instrument being duly stamped,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.Penalty for executing instruments not duly stamped, etc.

having drawn, made, executed or signed, otherwise than as a witness, any instrument that is chargeable with duty without the instrument being duly stamped and fails, without lawful excuse, to procure the due stamping of the instrument within the time within which the instrument may be stamped without penalty under this Act;

not being a person authorised under section 9(1) or an employee of such person, makes an endorsement on any instrument in the manner described in section 9(1)(c); or

being a person authorised under section 9(1) —

fails to deliver to the Commissioner accounts as required by section 9(1)(a);

delivers to the Commissioner accounts which are false in any material particular; or

contravenes or fails to comply with any condition in section 9(1) not waived by the Commissioner, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.Penalties relating to stamp certificates, etc.

sells or offers for sale a stamp certificate or certificate of adjudication;

fraudulently attaches a stamp certificate or certificate of adjudication to an instrument other than the instrument for which the stamp certificate or certificate of adjudication was issued;

fraudulently detaches a stamp certificate or certificate of adjudication or fraudulently causes a stamp certificate or certificate of adjudication to be detached from an instrument;

counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp certificate or certificate of adjudication issued by the Commissioner;

sells or offers for sale any certificate which he knows or ought reasonably to know to be a counterfeit of any stamp certificate or certificate of adjudication issued by the Commissioner;

has in his possession any certificate which he knows to be a counterfeit of any stamp certificate or certificate of adjudication, intending to use or dispose of it as a genuine stamp certificate or certificate of adjudication, or in order that it may be used as a genuine stamp certificate or certificate of adjudication; or

uses as a genuine stamp certificate or certificate of adjudication, knowing it to be a counterfeit of any stamp certificate or certificate of adjudication,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.Penalty for obstructing Commissioner and similar offences65.—

No person shall —

resist or obstruct the Commissioner or any officer in the performance of any duty or the exercise of any power under this Act or any rules made thereunder; or

wilfully mislead the Commissioner or any officer in any particular likely to affect the discharge of his duty.(2) Subject to subsection (3), no person shall, being lawfully asked any question by the Commissioner or any officer under this Act or any rules made thereunder, give an answer (whether orally or in writing) to the question or, in furnishing information, make any statement or representation that is false or misleading in any material particular.(3) Any person who contravenes or fails to comply with subsection (1) or (2) shall be guilty of an offence.(4) It shall be a defence to a charge under subsection (2) to prove that, when the answer, statement or representation was given or made, the defendant believed on reasonable grounds that it was neither false nor misleading.(5) In this section, “officer” means any Deputy Commissioner of Stamp Duties and any officer of the staff of the Commissioner assisting him in the administration of this Act.General penalty65A. Any person guilty of an offence under this Act for which no other penalty is provided shall be liable on conviction to a fine not exceeding $1,000 and in default to imprisonment for a term not exceeding 6 months.”.