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Penalty of 500l. for altering receipts.
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39. And . . . if any person shall alter any word, letter, figure, or number in any assessment or receipt to be made or given in pursuance of this Act for any of the said duties, after the same shall have been duly signed, or shall utter or publish as true such altered assessment or receipt, with intent to defraud his Majesty, his heirs or successors, or any other person or persons, then and in such case every person so altering, uttering, or publishing as aforesaid shall forfeit and pay the sum of five hundred pounds.
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