s 63 Penalty for executing instruments not duly stamped, etc.
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, represents himself, herself or itself to be such a person; 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. [37/2018]