Income Tax Act 1805

Penalty on Persons neglecting to pay the Duty on Dividends into the Bank, in pursuances of their own Notice.

LXXXIX. And be it further enacted, That if any Person, having made his or her Declaration to pay the Duty on the Dividends arising as aforesaid into the Bank of England, shall neglect to pay the same into the Bank of England, and to deliver into the Office of the Special Commissioners to be appointed under the Authority of this Act, the Receipt of such Payment, together with such Account as is herein-before required, every such Person shall forfeit Treble the Duty payable on such Dividends, which Duty shall be recoverable as a Debt on Record, with all Costs and Charges, in the Manner directed in the preceding Clause of this Act.