Income Tax Act 1805

Penalty on Tenants delivering false Account of the Value of Premises.

XLIV. And be it further enacted, That every such Tenant who shall wilfully deliver any such Account which shall be take, or who shall wilfully produce any Lease or Agreement with a fraudulent Intent to conceal the annual Value of the Premise therein comprized, or to diminish the Estimate to be made thereon, shall forfeit the Sum of Twenty Pounds, and shall be liable to be charged in Double the Duty hereby charged, computed on the annual Value of the Premises held under such Demise, estimated according to this Act; and the said Commissioners are in such Case hereby required to make an Assessment accordingly.