On 24/05/2013,
you requested for the version in force on 24/05/2013
incorporating all amendments published on or before 24/05/2013.
The closest version currently available is that of 01/04/2006.
PART IX
OFFENCES AND PENALTIES
1061. Any person who being required by law to cancel an adhesive stamp neglects or refuses duly and effectually to do so in the manner prescribed by section 7(4) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $200.
10 Sections 59, 60 and 61 to be repealed when section 36 of the Stamp Duties (Amendment) Act 1999 (Act 33 of 1999) is brought into operation.
(Sections 2 (a), 36 and 37 of the Stamp Duties (Amendment) Act 1999 (Act 33 of 1999) were not in operation at the time of this Revised Edition.)
62. Any person who with intent to evade the payment of duty —
(a)
executes any instrument in which all the facts and circumstances are not fully and truly set forth as required by section 5;
(b)
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;
(c)
draws, makes, executes or signs, or otherwise than as a witness, any instrument chargeable with duty without the instrument being duly stamped; or
(d)
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.
[33/99; 6/2005]
63. Any person who —
(a)
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;
(b)
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
(c)
being a person authorised under section 9(1) —
(i)
fails to deliver to the Commissioner accounts as required by section 9(1)(a);
(ii)
delivers to the Commissioner accounts which are false in any material particular; or
(iii)
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.
[33/99]
64. Any person who —
(a)
sells or offers for sale a stamp certificate or certificate of adjudication;
(b)
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;
(c)
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;
(d)
counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp certificate or certificate of adjudication issued by the Commissioner;
(e)
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;
(f)
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
(g)
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.
[33/99]
65.
—(1) No person shall —
(a)
resist or obstruct the Commissioner or any officer in the performance of any duty or the exercise of any power under this Act; or
(b)
wilfully mislead the Commissioner or any officer in any particular likely to affect the discharge of his duty.
[33/99]
(2) Subject to subsection (3), no person shall, being lawfully asked any question by the Commissioner or any officer under this Act, 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.
[33/99]
(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.
[33/99]
(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.
[33/99]
65A. 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.
[33/99]
66. If any person whose office it is to enrol, register or enter in or upon any rolls, books or records any instrument chargeable with duty, enrols, registers or enters any such instrument not being duly stamped, he shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.
[4/81; 33/99]
67. Any person who practises or is concerned in any fraudulent act, contrivance or device not specially provided for by law, with intent to defraud the Government of any duty, 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.
[33/99]
68.
—(1) No prosecution in respect of any offence punishable under this Act shall be instituted without the sanction of either the Commissioner or the Attorney-General.
[33/99]
(2) The Commissioner may, in his discretion, compound any offence under this Act which is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding $2,000.
[33/99]
(3) The Minister may make rules to prescribe the offences which may be compounded.
[33/99]
68A.
—(1) Every summons issued by a court against any person in connection with any offence under this Act may be served on the person —
(a)
by delivering the summons to the person or to some adult member or employee of his family at his usual or last known place of residence;
(b)
by leaving the summons at his usual or last known place of residence or business in an envelope addressed to the person;
(c)
by sending the summons by registered post addressed to the person at his usual or last known place of residence or business; or
(d)
where the person is a body of persons or a company —
(i)
by delivering the summons to the secretary or other like officer of the body of persons or company at its registered office or principal place of business; or
(ii)
by sending the summons by registered post addressed to the body of persons or company at its registered office or principal place of business.
[33/99]
(2) Any summons sent by registered post to any person in accordance with subsection (1) shall be deemed to be duly served on the person to whom the letter is addressed at the time when the letter would in the ordinary course of post be delivered.
[33/99]
(3) In proving service of the summons by registered post, it shall be sufficient to prove that the envelope containing the summons was properly addressed, stamped and posted by registered post.
[33/99]