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Recovery and Application of Penalties of Excise.
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XLVI. And be it further enacted, That all Penalties and Forfeiture created or imposed by this Act of Parliament, and which shall be prosecuted or sued for by Order of the Commissioners of Excise in England or Scotland respectively, or by any Officer or Officers of Excise, shall, except where otherwise specially directed by this Act, be sued for, recovered, levied, or mitigated, by such Ways, Means, or Methods, as any Fine, Penalty, or Forfeiture may be sued for, recovered, levied, or mitigated by any Law or Laws of Excise, or by Action of Debt, Bill, Plaint, or Information, in any of His Majesty’s Courts of Record at Westminster, or in the Court of Exchequer in Scotland respectively; and that One Half of every such Fine, Penalty, or Forfeiture, where not otherwise directed by this Act, shall be to His Majesty, His Heirs and Successors, and the other Half (where not otherwise directed by this Act) to him, her, or them who shall inform, discover, or sue for the same.
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