129 Penalty for enrolling, etc., instrument not duly stamped, etc.

[SA1891 s17 and s41]

(1) If any person whose office it is to enrol, register, or enter in or on any rolls, books, or records any instrument chargeable with duty, enrols, registers, or enters any such instrument not being duly stamped, such person shall incur a penalty of ^[1]>£500^<[1][1]>€630^<[1].

(2) A bill of sale which is chargeable to stamp duty shall not be registered under any Act for the time being in force relating to the registration of bills of sale unless the original, duly stamped, is produced to the proper officer.