Duty on Documents and Transfers Act (Cap. 364), article 31

31. Any person who makes or issues or causes to be made or issued any document purporting to be a copy of a policy of insurance chargeable with duty where there is not, at the time, in existence, such a policy, shall, in addition to any other penal ty to which he may be liable, be liable to a penalty of not less than twenty-three euro (23) but not exceeding two hundred and thirty euro (230). TITLE II Sales and Other Transfers DUTY ON DOCUMENTS AND TRANSFERS [CAP. 364. 15 Duty on sales and other transfers. Amended by: XVI. 1994.6; XXV . 1995.435; I. 1998.5; XI. 2000.23; II. 2003.33; L.N. 425 of 2007; XXXII. 2007.70; L.N. 105 of 2008; I. 2010.37; IV . 2011.34; V . 2012.33; L.N. 218 of 2012; III. 2013.32; XII. 2014.42; XIII. 2015.98; XV . 2016.66; XVI. 2017.52; VII.2018.48; VIII.2020.43; XXVII.2020.44; XVIII.2021.28; VII.2022.44.