Duty on Documents and Transfers Act (Cap. 364), article 15

15. (1) The payment of any penalty imposed under the provisions of this Act shall not relieve any person liable to p ay duty under this Act from any obligation to pay any such duty or such part thereof as may still be due. (2) The payment of any duty shall not relieve any person from any liability for any default for which a penalty could have be en imposed upon him in accordance with the provisions of this Act at the time the duty was paid. Actions for recovery of any penalty to be taken by Commissioner. Amended by: IV . 2011.33.