s 62 Penalty for evasion of duty
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 out as required by section 5; (b) 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; (c) draws, makes, executes or signs, 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.