(1) On the production of an instrument chargeable with any duty as evidence in any court of civil judicature in any part of the State, or before any arbitrator or referee, notice shall be taken by the judge, arbitrator, or referee of any omission or insufficiency of the stamp on the instrument, and if the instrument is one which may legally be stamped after execution, it may, on payment to the officer of the court whose duty it is to read the instrument, or to the arbitrator or referee, of the amount of the unpaid duty, including any surcharge incurred under section 14A(3), and interest payable on stamping the same, be received in evidence, saving all just exceptions on other grounds.
(2) The officer, or arbitrator, or referee receiving the duty, including any surcharge incurred under section 14A(3), and interest shall give a receipt for the same, and make an entry in a book kept for that purpose of the payment and of the amount of the payment, and shall communicate to the Commissioner
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