Stamp Duties Act 1929 · 2021 Revised Edition · Part 9 · Offences and Penalties
62. Penalty for evasion of duty
Feedback & supportAny person who with intent to evade the payment of duty —
duty
“duty” means any stamp duty for the time being chargeable under this Act or any other Act;
executes any instrument in which all the facts and circumstances are not fully and truly set out as required by section 5;
being employed or concerned in or about the preparation of any instrument, neglects or omits to set out fully or truly in the instrument all those facts and circumstances;
draws, makes, executes or signs, otherwise than as a witness, any instrument chargeable with duty without the instrument being duly stamped; or
duly stamped
“duly stamped”, as applied to an instrument chargeable with duty, means —(a)that the instrument bears an adhesive or impressed stamp of not less than the proper amount, and that stamp has been affixed in accordance with the provisions of this Act for the time being in force at the time of stamping; or(b)that the instrument, if stamped using the E‑Stamping system, has attached to it a stamp certificate issued for the instrument by the Commissioner in accordance with the provisions of this Act for the time being in force at the time of stamping;
fails to comply with section 32A(2),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.