s 33 Penalties to extend as well to principals as servants
All penalties imposed by section 30 or section 31 shall extend— (a) to the principals in any house of business— (i) by whom or on whose account, or for whose profit or advantage, such payment has been eluded, evaded, neglected or omitted to be made; or (ii) by whom such lists, manifests and transcripts have been omitted to be made, signed, deposited and left; and (b) to any clerk and servant of such principals employed or acting in such house of business.