CAP. 110]
[s. 8 cont.]
Application
of Cap. 121.
Penalties.
6 & 7 Geo. 5,
Entertainments Tax.
entertainment at any reasonable times, with a view to seeing whether the provisions of this Ordinance or any regulations made thereunder are being complied with.
9. The provisions (including the penal provisions) of the Stamp Duties Management Ordinance shall apply to stamps used for denoting entertainments duty.
10. (1) If any person is admitted for payment to any place of entertainment and the provisions of this Ordinance are not complied with the person admitted and the proprietor of the entertainment to which he is admitted shall be liable on summary conviction to a fine in the case of the person admitted of fifty dollars and in the case of the proprietor of one thousand dollars, and the proprietor shall in addition be liable to pay any duty which should have been paid.
6 & 7 Geo. 5, c. 11, s. 1(2).
6 & 7 Geo. 5, c. 11, s. 2 (1).
6 & 7 Geo. 5, c. 11, s. 2 (2).
(2) If any person acts in contravention of, or fails to comply with, any regulations made under this Ordinance he shall be liable on summary conviction to a fine of five hundred dollars.
(3) Any person who prevents or obstructs the entry of the Financial Secretary or of any person authorized by him in writing under this Ordinance shall be liable on summary conviction to a fine of two hundred dollars.
260
1
CAP. 110]
[s. 8 cont.]
Application
of Cap. 121.
Penalties.
6 & 7 Geo. 5,
Entertainments Tax.
entertainment at any reasonable times, with a view to seeing whether the provisions of this Ordinance or any regulations made thereunder are being complied with.
9. The provisions (including the penal provisions) of the Stamp Duties Management Ordinance shall apply to stamps used for denoting entertainments duty.
10. (1) If any person is admitted for payment to any c. 11, s. 1(2). place of entertainment and the provisions of this Ordinance are not complied with the person admitted and the proprietor of the entertainment to which he is admitted shall be liable on summary conviction to a fine in the case of the person admitted of fifty dollars and in the case of the proprietor of one thousand dollars, and the proprietor shall in addition be liable to pay any duty which should have been paid.
6 & 7 Geo. 5, c. 11, s. 2 (1).
6 & 7 Geo. 5, c. 11, s. 2 (2).
(2) If any person acts in contravention of, or fails to comply with, any regulations made under this Ordinance he shall be liable on summary conviction to a fine of five hundred dollars.
(3) Any person who prevents or obstructs the entry of the Financial Secretary or of any person authorized by him in writing under this Ordinance shall be liable on summary conviction to a fine of two hundred dollars.
260
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