Duty on Documents and Transfers Act (Cap. 364), article 14

14. (1) Where the production of a document has not been allowed in terms of article 13, t he Registrar of the Courts, th e arbitrator or the refe ree as the case may be , shall draw the at tention of the person intending to produce the document in evidence to the fact that duty on such document has not been paid, and shall wi thin two days report this fact to the Commissioner. (2) If any such officer or person fails to make such report, he shall be liable to a penalty of not less than eleven euro (11) and not more than fifty-eight euro (58). *See article 69(6) of the Act as originally enacted, which sub-arti cle has been omitted under the Statute Law Revision Act , 1980. DUTY ON DOCUMENTS AND TRANSFERS [CAP. 364. 7 Liability for penalty not affected by payment of duty.