Income Tax Act 1805

Punishment of Persons guilty of forgoing or altering Certificates or Receipts given under this Act.

CCIX. And be it further enacted, That if any Person or Persons shall forge, counterfeit, or alter, or cause or procure to be forged, counterfeited, or altered, or knowingly or wilfully act or assist in forging; counterfeiting, or altering any Certificate or Certificates of the said Commissioners, acting in the Execution of this Act, authorizing or purporting to authorize any Allowance, Abatement, or Exemption under this Act, or the Receipt of any Sum or Sums contained in any Certificate or Certificates of the said Commissioners, after the same shall have been delivered by the said Commissioners, or any Certificate or Receipt which the Cashier or Cashiers of the Bank of England, or any Receiver General or his Deputy, are or is by this Act authorized to give on the Receipt of any Money payable under this Act, or shall utter any such forged, counterfeited, or altered Certificate, or any such Receipt, with Intent to defraud His Majesty, His Heirs or Successors, or any Body, or Bodies Politick or Corporate, or any Person whomsoever, then and in every such Case all and every Person or Persons so offending, and being thereof lawfully convicted, shall be adjudged guilty of Felony, and shall be transported for the Term of Fourteen Years.