37.
Fraudulent act an offence
(1)
Without affecting the operation of section thirty-eight of this Act, every
person who practises or is concerned in any fraudulent act, contrivance or
device with intent to defraud Her Majesty of any stamp duty payable under
this Act commits an offence.
Penalty — $3 000 or imprisonment for six months, or both the fine and the
imprisonment.
(2)
All offences under this section shall be heard and determined by a
stipendiary magistrate.
[Section 37 amended by No. 113 of 1965 s.8; No. 20 of 1989 s.3.]