And be it further enacted, That all Companies and Persons having Offices or carrying on the Business of Fire Insurance at a greater Distance than Five Miles from London or Westminster shall, if required by the said Commissioners of Stamps, transmit their Quarterly Accounts, with such Affidavits or Affirmations as aforesaid thereto annexed, immediately to the said Commissioners at their Head Office, and pay the Amount of the Duties due on such Quarterly Accounts immediately to the Receiver General of the Duties under the Management of the said Commissioners, and in default thereof shall be subject to the same Penalties as they would have been, under the said Act of the Twenty-second Year of His Majesty's Reign, for not delivering their Accounts and paying the Monies due thereon conformably to the Provisions of that Act.