Section 92 Stamp Duties Act

Section 92 of Stamp Duties Act 1939 is about Penalty for offences in reference to receipts. It provides as follows:

If any person-
(a) gives a receipt liable to duty and not duly stamped; or

(b) in any case where a receipt would be liable to duty, refuses to give a receipt duly stamped; or

(c) upon a payment to the amount of four naira or upwards, gives a receipt for a sum not amounting to four naira, or separates or divides the amount paid with the intent to evade the duty, he shall be guilty of an offence and liable on conviction to a fine of twenty naira.

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