1950_PUBLIC_DANCE-HALLS_TAX_ORDINANCE — Page 3

HK Historical Laws 香港歷史法例 All AI Reviewed

8025

CAP. 115]

Penalties.

Offences by corporations.

Responsibility for acts of partners, agents and servants.

Public Dance-Halls Tax.

10. (1) Any person who fails to comply with or attempts to evade any of the provisions of this Ordinance shall be guilty of an offence and shall be liable on summary conviction to a fine of one thousand dollars, and shall be liable also to pay any tax which should have been paid.

(2) If the proprietor of a public dance-hall is convicted of any offence against this Ordinance committed in such public dance-hall, a magistrate may in his discretion suspend or revoke any licence held by such proprietor.

(3) 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.

(4) Any person who prevents or obstructs the entry of the Accountant General or of any person authorized by him in writing under this Ordinance shall be liable on summary conviction to a fine of five hundred dollars.

11. Where a person convicted of an offence against this Ordinance is a company, the chairman and every director and every officer of the company shall be guilty of the like offence, unless he proves that the act or omission constituting the offence took place without his knowledge or consent.

12. Any person who would have been liable under this Ordinance to any pecuniary penalty for anything done or omitted if such a thing had been done or omitted by him personally shall be liable to the same penalty if such has been done or omitted by his partner, agent or servant.

368

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8025 CAP. 115] Penalties. Offences by corporations. Responsibility for acts of partners, agents and servants. Public Dance-Halls Tax. 10. (1) Any person who fails to comply with or attempts to evade any of the provisions of this Ordinance shall be guilty of an offence and shall be liable on summary conviction to a fine of one thousand dollars, and shall be liable also to pay any tax which should have been paid. (2) If the proprietor of a public dance-hall is convicted of any offence against this Ordinance committed in such public dance-hall, a magistrate may in his discretion suspend or revoke any licence held by such proprietor. (3) 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. (4) Any person who prevents or obstructs the entry of the Accountant General or of any person authorized by him in writing under this Ordinance shall be liable on summary conviction to a fine of five hundred dollars. 11. Where a person convicted of an offence against this Ordinance is a company, the chairman and every director and every officer of the company shall be guilty of the like offence, unless he proves that the act or omission constituting the offence took place without his knowledge or consent. 12. Any person who would have been liable under this Ordinance to any pecuniary penalty for anything done or omitted if such a thing had been done or omitted by him personally shall be liable to the same penalty if such has been done or omitted by his partner, agent or servant. 368
Baseline (Original)
8025 CAP. 115] Penalties. Offences by corporations. Responsi- bility for acts of partners, agents and servants. Public Dance-Halls Tax. 10. (1) Any person who fails to comply with or attempts to evade any of the provisions of this Ordinance shall be guilty of an offence and shall be liable on summary conviction to a fine of one thousand dollars, and shall be liable also to pay any tax which should have been paid. (2) If the proprietor of a public dance-hall is convicted. of any offence against this Ordinance committed in such public dance-hall, a magistrate may in his discretion suspend or revoke any licence held by such proprietor. (3) 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. (4) Any person who prevents or obstructs the entry of the Accountant General or of any person authorized by him in writing under this Ordinance shall be liable on summary conviction to a fine of five hundred dollars. 11. Where a person convicted of an offence against this Ordinance is a company, the chairman and every director and every officer of the company shall be guilty of the like offence, unless he proves that the act or omission constituting the offence took place without his knowledge or consent. 12. Any person who would have been liable under this Ordinance to any pecuniary penalty for anything done or omitted if such a thing had been done or omitted by him personally shall be liable to the same penalty if such has been done or omitted by his partner, agent or servant. ! 368
2026-05-03 23:57:59 · Baseline
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8025

CAP. 115]

Penalties.

Offences by corporations.

Responsi-

bility for acts of partners, agents and servants.

Public Dance-Halls Tax.

10. (1) Any person who fails to comply with or attempts to evade any of the provisions of this Ordinance shall be guilty of an offence and shall be liable on summary conviction to a fine of one thousand dollars, and shall be liable also to pay any tax which should have been paid.

(2) If the proprietor of a public dance-hall is convicted. of any offence against this Ordinance committed in such public dance-hall, a magistrate may in his discretion suspend or revoke any licence held by such proprietor.

(3) 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.

(4) Any person who prevents or obstructs the entry of the Accountant General or of any person authorized by him in writing under this Ordinance shall be liable on summary conviction to a fine of five hundred dollars.

11. Where a person convicted of an offence against this Ordinance is a company, the chairman and every director and every officer of the company shall be guilty of the like offence, unless he proves that the act or omission constituting the offence took place without his knowledge or consent.

12. Any person who would have been liable under this Ordinance to any pecuniary penalty for anything done or omitted if such a thing had been done or omitted by him personally shall be liable to the same penalty if such has been done or omitted by his partner, agent or servant.

!

368

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