Recovery of unpaid stamp duties, penalties and fines

(1) All unpaid stamp duties and penalties for non-payment of stamp duties may be recovered by the State in civil proceedings in any court of competent jurisdiction. (2) The Commissioners, with the approval of the Minister, may mitigate or remit any penalty for non-payment of a stamp duty imposed by this Act, either before or after judgment, and may compromise any proceedings. (3) All fines imposed by this Act may be recoverable under the Summary Jurisdiction (Offences) Act, and Summary Jurisdiction (Procedure) Act. CAP. 98. CAP. 99. (4) The court may, if satisfied that there was no intention of evading the payment of duty, reduce, mitigate or remit the fine. (5) Nothing in this Act shall affect any power of the Minister to mitigate or remit any fine.