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Stamp Duties Act, 1968 (Act No. 77 of 1968)

Chapter III: General Provisions Relating to the Stamping of Instruments

12A. Person making use of instrument not duly stamped to be liable for unpaid duty, interest, penalty and additional duty thereon

 

(1) Any person who for any purpose in connection with a business conducted by him or her keeps or retains, or who in any manner other than a manner contemplated in section 12 makes use of, an instrument which is required to be stamped under this Act but has not been duly stamped, is liable for the unpaid duty in respect of that instrument and any unpaid interest, penalty and additional duty incurred in respect of that instrument under sections 9, 9A and 9B(1).

 

(2) The provisions of subsection (1) shall not be construed as relieving any person who under any other provision of this Act is liable for the duty or any interest, penalty or additional duty in respect of any instrument, from his or her liability to pay any unpaid amount of that duty, interest, penalty or additional duty.

 

 


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