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Application of penalties.
Rewards to officers of excise and informers.
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45. All penalties or portions of penalties which shall be recovered for any offences done or committed against the provisions of this Act shall, when recovered, be applied, in the first place, in payment of the expenses of recovering the same, and in the next place shall be divided and paid, one moiety thereof to the use of his Majesty, and the other moiety thereof, in such shares and proportions as the commissioners of excise shall direct, to and amongst the officer or officers of excise who shall have discovered the offences for the commission of which such penalties shall be imposed, and the person or persons acting in the aid and assistance of such officer or officers, or who shall have given information of such offences, or to and amongst such of them as the said commissioners shall direct to share therein; and in all cases where any penalty shall be imposed on any person for any offence against the provisions of this Act, and such penalty, or one half thereof, shall not be recovered, the commissioners of excise may direct a sum of money not exceeding one moiety of the penalty imposed to be paid from the revenue of excise, and divided and distributed in the same manner as the moiety of the penalty, if recovered, would have been divided and distributed amongst the officers of excise, and the persons acting in their aid and assistance, or who shall have given any information, or such of them as the said commissioners shall direct to share therein.
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