Stamp Duties Consolidation Act 1999 section 129

Penalty for enrolling, etc, instrument not duly stamped, etc

Section 129 imposes a €630 penalty on a record-keeping officer who enrols, registers or enters an instrument chargeable with stamp duty that has not been duly stamped, and prevents the registration of bills of sale unless the duly stamped original is produced.

• A penalty of €630 is incurred by any officer who enrols, registers or enters an instrument that is chargeable with stamp duty but has not been duly stamped.
• Officers within the scope of the section include company registrars (subject to section 71(e)), the Registrar in the Land Registry or Registry of Deeds, the Registrar of bills of sale, and the Registrar of patents, trademarks and the like.
• A bill of sale chargeable to stamp duty cannot be registered under any Act relating to the registration of bills of sale unless the duly stamped original is produced to the proper officer.
• The provision is designed to ensure that public officers do not give legal effect to chargeable instruments before stamp duty has been paid.