Stamp Duties Act, 1968 (Act No. 77 of 1968)Chapter III: General Provisions Relating to the Stamping of Instruments9B. Additional duty in case of evasion |
| (1) | Where a person liable to pay duty in terms of section 7, or any person contemplated in section 12A, fails to perform any duty imposed by this Act or does or omits to do anything, with intent— |
| (a) | to evade the payment of any amount of duty payable by him or her; or |
| (b) | to cause a refund to him or her by the Commissioner of any amount of duty, which is in excess of the amount properly refundable to him or her, |
that person shall be chargeable with additional duty not exceeding an amount equal to double the amount of duty contemplated in paragraph (a) or the amount in excess as contemplated in paragraph (b), as the case may be.
| (2) | The amount of the additional duty must be assessed by the Commissioner and must be paid by the person referred to in subsection (1) within the period that the Commissioner may allow. |
| (3) | The power conferred upon the Commissioner by this section applies in addition to any other right conferred upon the Commissioner by this Act. |