If any person—
(a) gives a receipt liable to duty and not duly stamped;
(b) in any case where a receipt would be liable to duty refuses to give a receipt duly stamped; or
(c) upon a payment to the amount of $5 or upwards gives a receipt for a sum not amounting to $5, or separates or divides the amount paid with intent to evade the duty,
he or she shall incur a fine not exceeding $50.