Stamp Duty Act

112. Penalty for postdating bills and for other devices to defraud the revenue

Edition: 2026-07-01 · In force

112. Penalty for postdating bills and for other devices to defraud the revenue

Any person who—

(a)with intent to defraud the Government of duty, draws, makes or issues a bill of exchange or promissory note, bearing a date subsequent to that on which the bill or note is actually drawn or made; or

(b)knowing that the bill or note has been so post-dated, endorses, transfers or presents for acceptance or payment, or accepts, pays or receives payment of, the bill or note, or in any manner negotiates it,

shall be guilty of an offence and liable to a fine not exceeding one hundred thousand shillings.[Act No. 10 of 1990, s. 63(o).]

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Source: Kenya Law