Section 25 Stamp Duties Act

Section 25 of Stamp Duties Act 1939 is about Penalty for enrolling instrument not stamped. It provides as follows:

If any person whose office it is to enrol, register or enter in or upon any rolls, books or records any instrument chargeable with duty, enrols, registers or enters any such instrument not being duly stamped, he shall be guilty of an offence and liable on conviction to a fine of twenty naira.