Section 46

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 licensing authority 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 thereafter be instituted in respect of such offence against the person to whom the offer to compound was made and any fuel or the proceeds of sale thereof, or any conveyance, machinery, contrivance, equipment, book, record, document or other article seized in connection with the offence may be released or forfeited by the licensing authority, subject to such terms and conditions as the licensing authority thinks fit to impose in accordance with the conditions of the compound.

Institution of prosecution