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Penalty on Persons fraudulently changing their Residence, or converting Property, or delivering false Statements.
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CCIII. And be it further enacted, That if any Person who ought to be charged by virtue of this Act, shall, by fraudulently changing, or having changed his or her Place of Residence, or by fraudulently converting, or having converted his or her Property, or any Part thereof, or by fraudulently releasing, assigning, or conveying, or having, fraudulently released, assigned, or conveyed the same, or any Part thereof, or by making and delivering any such Statement or Schedule as aforesaid which shall be false or fraudulent, or having any Property chargeable as last aforesaid, shall fraudulently convert or shall have fraudulently converted the same or any Part thereof, by altering or having altered any Security with relation to such Property, or by fraudulently rendering or having rendered the same, or any Part thereof, temporarily unproductive, in order that such Person may not be charged for the same or any Part thereof, or by any Falsehood, wilful Neglect, Fraud, Covin, Act, or Contrivance whatsoever, already used or practised, or to be used or practised, shall not be charged and assessed according to the true Intent and Meaning of this Act, every such Person shall, on Proof thereof before any Two or more of the said respective Commissioners for general Purposes acting for the District wherein such Person shall be chargeable, be charged and assessed Double the Amount of the Charge which ought to have been made on such Person (if no such Charge shall have been made); and if any such Charge shall have been made, which shall be less than the Charge which ought to have been made on such Person, then such Person shall be assessed and charged over and above such former Charge Double the Amount of the Difference between the Sum with which such Person shall have been charged, and the Sum with which he or she ought to have been charged, to be added to such Assessment and applied as in other Cases as aforesaid.
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