Malaysia legislation

Section 24

of *LABUAN BUSINESS ACTIVITY TAX ACT 1990

Section 24

Compounding of offences

(2)

An offer under subsection (1) may be made at any time after the offence has been committed but before any prosecution for it has been instituted, and where the amount specified in the offer is not paid within the time specified in the offer, or such extended time as the

Director General may grant, prosecution for the offence may be instituted at any time after that against the person to whom the offer was made.

(3)

Where an offence has been compounded under subsection (1), no prosecution shall be instituted in respect of the offence against the person to whom the offer to compound was made, and any document or thing seized in connection with the offence may be released by the

Director General, subject to such terms as the Director General thinks fit.

(4)

All sums of money received by the Director General under this section shall be paid into and form part of the Consolidated Fund.

(5)

The Director General may abate or remit any penalty imposed under this Act except a penalty imposed on conviction.