Section 119

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.

If the amount specified in the offer under subsection (1) is not paid within the time specified in the offer or within such extended period as the Commissioner may grant, prosecution for the offence may be instituted at any time after that against the person to whom the offer was made.

Where an offence has been compounded under subsection (1) no prosecution shall be instituted after that in respect of the offence against the person to whom the offer to compound was made and where possession has been taken of any books, records or other documents or any other thing, such books, records, documents or things may be released subject to such conditions as may be imposed in accordance with the conditions of the compound.

The amounts received under this section shall be paid into and form part of the Federal Consolidated Fund and in the case of offences under Part XI the amounts received shall be paid into and form part of the State Consolidated Fund.

Public servants