Finance Act, 1941

Increase of penalty in case of failure to pay dog duty.

26.Section 18 of the Finance Act, 1927 (No. 18 of 1927), is hereby repealed and in lieu thereof it is hereby enacted that any person guilty of an offence under section 37 of the Finance Act, 1925 (No. 28 of 1925), shall be liable on summary conviction thereof to an excise penalty of two pounds.