23. Any party to any matter or proceeding in any court in respect of which duties payable in stamps should have been but have not been paid, may, by petition, apply to the court in which such matter or proceeding is pending, or to any judge having jurisdiction in the case, or to the prothonotary or clerk of such court, for leave to have the same duly stamped, and, in case this act has not been knowingly and wilfully infringed, the application shall, on payment of costs, be granted for the affixing of stamps of such amount, beyond the fee due thereon, as may be thought reasonable, not exceeding ten times the amount of the stamp.
R. S. 1964, c. 80, s. 24.