Stamp Act · 2022 Revised Edition · Part · Offences and Penalties
55. Refusing to give receipt etc.
Official textFrom Attorney General's Chambers, unchanged
Any person who —
being a person liable to pay duty gives a receipt liable to duty without the same being stamped; or
being required under section 29 to give a receipt, refuses or neglects to give the same; or
receipt
“receipt” includes any note, memorandum or writing — (a) whereby any money, or any bill of exchange, cheque or promissory note is acknowledged to have been received; or (b) whereby any other movable property is acknowledged to have been received in satisfaction of a debt; or (c) whereby any debt or demand or any part of a debt or demand is acknowledged to have been satisfied or discharged; or which signifies or imports any such acknowledgement and whether the same is or is not signed with the name of any person;
upon a payment of money or delivery of property exceeding $20 in amount or value, gives a receipt for an amount or value not exceeding $20 or separates or divides the money or property paid or delivered, is guilty of an offence and liable on conviction to a fine of $1,000.
money
“money” includes all sums whether expressed in the currency of Brunei Darussalam or in any other currency;
Terms defined in s 2
money
Defined · s 2“money” includes all sums whether expressed in the currency of Brunei Darussalam or in any other currency;
property
Defined · s 2“property” includes movable and immovable property and any estate in any property movable or immovable and any debt and anything in action and any other right or interest in the nature of property whether in possession or not;
receipt
Defined · s 2“receipt” includes any note, memorandum or writing — (a) whereby any money, or any bill of exchange, cheque or promissory note is acknowledged to have been received; or (b) whereby any other movable property is acknowledged to have been received in satisfaction of a debt; or (c) whereby any debt or demand or any part of a debt or demand is acknowledged to have been satisfied or discharged; or which signifies or imports any such acknowledgement and whether the same is or is not signed with the name of any person;