Section XV Assessor, Collector, Receiver, wilfully neglecting or refusing to do their Duty;

Commissioners to fine, not exceeding £20 nor under £10; Fines paid to Receiver General, and by him into the Exchequer.

And be it further enacted and declared by the Authority aforesaid, That if any Assessor Collector Receiver or other person appointed by the said Co[m]missioners shall wilfully neglect or refuse to performe his or theire duty in the due and speedy Execuc[i]on of this p[re]sent Act or if any Assessor shall wittingly or willingly under-rate or assesse at an under-value any person or thing chargeable by this Act the said respective Co[m]missioners or any Three or more of them have hereby power to impose on such person or persons soe X1neglecting refuseing or not performeing theire dutyes such fine or fines as X2to them shall be thought fitt soe as the same exceede not the su[m]me of Twenty pounds nor to be under the su[m]me of Tenne pounds which said Fines shall not be taken off or discharged but by the consent of the majority of the Co[m]missioners who imposed the same but shall be levyed by Warrant under the Hands and Seals of the said Co[m]missioners or any Two of them by distresse and sale of the Goods and Chattells of the Offenders and in default of Goods and Chattells the Offenders to be co[m]mitted (by Warrant under the Hands and Seals of the said Co[m]missioners or any Two or more of them) to prison there to remaine till payment of the said Fines And that all Fines that shall be imposed by virtue of this Act shall be paid to the respective Receivers Generall and by them into the Receipte of His Majesties Exchequer:-