Commissioners may fine; levied by Distress; If no Distress; Imprisonment.
And be it further enacted and declared by the Authority aforesaid That if any Collector Assessor Receiver or other Person appointed by the said Co[m]missioners shall wilfully neglect or refuse to performe his or their Duty in the due and speedy Execution of this present Act or if any Assessor shall wittingly or willingly under-rate or assesse att any Undervalue 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 so refusing neglecting or not performing their Duties such Fine or Fines as by them shall be thought fitt so as the same exceed not the Su[m]m of Thirty Pounds nor to be under the Su[m]m of Fifteene Pounds for every Offence 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 levied by Warrant under the Hands & Seales of the said Co[m]missioners or any Two or more 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 so imposed by virtue of this Act shall be paid to the respective Receivers General and by them into the Receipt of His Majesties Exchequer and charged upon the respective Receivers General amongst the rest of the Rates aforesaid.