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Persons incurring excise penalties jointly may be prosecuted jointly or severally.
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70. Where by this Act, or any other Act or Acts of Parliament relating to the revenue of excise, a penalty is imposed upon every person committing the offence by which such penalty is incurred, and such offence shall have been or shall be committed by several persons jointly, such several persons shall jointly and severally incur every such penalty, and it shall be lawful to proceed against such persons jointly or severally for the recovery thereof, as the commissioners of excise, or the commissioner or commissioners of excise in Scotland and Ireland respectively, may deem expedient anything in this Act, or in any other Act or Acts of Parliament, to the contrary thereof notwithstanding.
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