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Penalties and forfeitures to be recovered and applied as other excise penalties, unless otherwise by this Act provided.
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32. All penalties and forfeitures imposed by this Act (save and except in such case where any special provision is herein made), shall be sued for, levied, recovered, mitigated, and distributed, by such ways, means, and methods, and in such manner, as by any law or laws of excise in force is or shall in that behalf be directed, provided, and enacted in Great Britain and Ireland respectively.
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