Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Stamp Duties Act, 1968 (Act No. 77 of 1968)Chapter V: Offences26. Offences relating to stamping or defacement of stamps and to evasion of duty |
Any person who—
| (a) | in relation to the stamping of any instrument, without lawful excuse uses, enters or attests any date other than the true date; or |
| (b) | knowingly misstates any facts or circumstances relative to the character of any instrument or the duty chargeable in respect of any instrument; or |
| (c) | by any act, contrivance or omission evades or attempts to evade or aids or abets any other person in evading any duty payable under this Act, |
shall be guilty of an offence and liable on conviction to a fine not exceeding R2 000.
