D-16 - Succession Duties Act

Full text
65. If any declaration required by section 40 is not made within the prescribed delay, or within any extended delay that may have been granted, or if any false or incorrect statement be made in any such declaration, either as to the value or otherwise, every heir, legatee, donee or beneficiary as aforesaid, so in default or offending, shall be liable to a fine equal to twice the amount of the duties which he would have had to pay if he had made a proper declaration within such delay, and every executor, trustee or administrator so in default or offending shall be liable to a fine of not more than one thousand dollars; and, failing the payment of such fine in either case, the offender shall be liable to imprisonment for not more than one month, and the amount of the fine may be levied on his personal property.
R. S. 1964, c. 70, s. 55.