Section 5

25. If any person served with notice under section sixteen does not within the period specified in the said notice pay the amount required thereby, he shall, on conviction before a Magistrate, be Failure to pay amount of assessment. 252 ACT No. IX OF 1869. be fined twice the amount mentioned in such notice: Provided that he has not presented a petition under section nineteen. If any such person presents a petition under section nineteen and does not, within one week from the passing of the order thereon, pay the amount, if any, required by such order, he shall, on conviction before a Magistrate, be fined twice the amount mentioned in such order. On the recovery of the fine from the person so convicted, the Collector shall grant him a receipt without any further payment. Every such receipt shall bear date from the recovery of the fine, and, save as aforesaid, the provisions of this Act relating to receipts shall apply to receipts granted under this section.