Income Tax Act 1805

Penalty on Persons neglecting to deliver the Schedules, or attend Summons of Commissioners.

CXLIV. And be it further enacted, That if any Person required so to do by the respective Commissioners for general Purposes, shall refuse or neglect to make out and deliver any Schedule to the Person or Persons to whom the same ought to be delivered in pursuance of this Act, or shall refuse or neglect to appear before the said Commissioners, to verify upon Oath or Affirmation before such Commissioners any Statement or Schedule by him or her delivered, within the Time or Times limited or to be limited by such Commissioners respectively in pursuance of this Act, every such Person so offending shall, for every such Offence, forfeit and pay any Sum not exceeding Twenty Pounds, and double the Duty at which such Person ought to be assessed, to be recovered as any Penalty may be recovered under the said recited Acts respectively.