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Penalty for not making returns and for non-payment of duty.
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18.—(1.) Every body corporate or unincorporate, and every accountable officer hereby required to deliver any such account as aforesaid and wilfully neglecting so to do on or before the first day of October in any year, shall be liable to pay to Her Majesty a sum equal to ten pounds per centum upon the amount of duty payable in respect of the property required to be comprised in such account, and a like penalty for every month after the first month during which such neglect shall continue.
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(2.) Every body corporate or unincorporate, and every accountable officer hereby required to pay any duty, and wilfully neglecting so to do for a space of twenty-one days after the same shall have become payable, shall be liable to pay to Her Majesty a penalty equal to ten pounds per centum upon the amount of such unpaid duty, and a like penalty for every month after the expiration of the said period of twenty-one days during which such neglect shall continue.
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