Duty on Documents and Transfers Act (Cap. 364), article 48

48. Save as otherwise provided in this Act any person who fails to comply with any of the provisions of articles 32, 33, 39, 40, 41, 42, 42B, 42C, 43, 45 or 46 shall be liable to a penalty of not less than twenty-five euro (€25) but not exceeding one thousand euro (€1,000) for each omission and interest at a rate as prescribed by the Minister on any duty assessed by the Commissioner. By whom duty on transfers is due. Amended by: I. 2010.42; XII. 2014.47; XV. 2016.68.