10 Penalty for omission to make annual returns.E+W+N.I.
If within the further period of one month after the time herein-before appointed for the making of any return as to any newspaper such return be not made, then each printer and publisher of such newspaper shall, on conviction thereof, be liable to a penalty not exceeding [F1level 2 on the standard scale], and also to be directed by a summary order to make a return within a specified time.
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