Section 114 of Stamp Duty Act CAP 480: Liability in the case of corporate bodies and firms

(1) Where any obligation or liability is under the provisions of this Act imposed upon a corporate body and the obligation or liability is not discharged, every director, manager, secretary and other officer of the corporate body who is wilfully a party to the default, and the corporate body, shall be guilty of an offence and liable to a fine not exceeding fifty thousand shillings.
(2) Where any obligation or liability is under the provisions of this Act imposed upon a firm and the obligation or liability is not discharged, every partner in the firm, and every servant of the firm, who is wilfully a party to the default, and the person appearing to have the management of the firm within Kenya, shall be guilty of an offence and liable to a fine not exceeding fifty thousand shillings.

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