77. Every person—
(1) Who, without a license to that effect, acts as an auctioneer, or as his assistant, agent, servant or partner, as crier; or,
(2) Who, whether holding a license or not, neglects or refuses to pay over to the collector of revenue concerned the duty or to furnish his statement, within the delay fixed by law; or,
(3) Who, without being the holder of a license, advertises as an auctioneer or advertises any sale which should be made by a licensed auctioneer; or,
(4) Who neglects to keep a book where all the information required for his statements is entered, or to give access to such book to the collector of revenue concerned, or to any person authorized by the Minister of Revenue,—
shall be guilty of an offence under this division, and liable, in addition to the costs and the payment of the duty for a license and of the duty on the sale, if any be due, to a fine of not less than fifty dollars nor more than two hundred dollars, and, on failure to pay such fine and costs, to imprisonment for one month in the house of detention.