| http://www.w3.org/ns/prov#value | - ???????????????????????????????????? (2)??? A penalty imposed under subsection (1) is recoverable with costs as a debt due to the Crown and in an action for the recovery of the penalty the evidence of a witness or other evidence that the account, statement or return ought to have been transmitted by the defendant on the appointed day constitutes, in the absence of evidence to the contrary, evidenc
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