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Mode of accounting.
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5. Every petty sessions clerk shall account with the registrar for all stamps issued to him by the registrar since his appointment or since the period to which his last previous account may have been carried down, and such account shall be made and passed in such form and at such times and in such manner as the Lord Lieutenant shall for that purpose direct; and all moneys received by the clerk for such stamps shall be lodged by him in the Bank of Ireland to the credit of the registrar of petty sessions clerks account at such times and in such manner as shall be from time to time prescribed by the registrar; and in case any such clerk fails to render such account, or to make such lodgments, or to make such other returns as he shall be directed by the registrar to render, and is convicted thereof before any two justices in petty sessions, he shall be liable to a penalty not exceeding twenty pounds; and a certificate by the registrar of such failure shall be primâ facie evidence of the same in any proceeding before such justices.
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