Penalty for failure to collect or transfer duty - fines and continuing daily penalties apply under new stamp duty provision. A new provision establishes a penalty regime for non-compliance with section 9A, addressing failure to collect duty, failure to transfer collected duty to the State Government within the prescribed time, and failure to submit required transaction details or making false documents or declarations. Sanctions include a minimum monetary fine with a possible proportionate ceiling tied to the amount defaulted for collection/remittance failures, and a continuing daily fine for reporting failures or false declarations, subject to an overall cap.