Section 21 Mode of recovering penalties.

All pecuniary penalties under this Act may be sued or prosecuted for and recovered . . . F1, in respect of any penalty not exceeding twenty pounds, by information or complaint before one or more justice or justices of the peace in Scotland, in such and the same manner as any other penalties imposed by any of the laws now in force relating to the duties under the management of the F2commissioners of inland revenue ; . . .