Section 41
of State Sales Tax Enactment 1998
Section 41
The Director may compound any offence under this Enactment, by making a written offer to the person suspected of committing the offence to compound the offence amount of money not exceeding fifty per centum of the amount of the maximum fine for that offence within the time specified in the offer.
(2)
Any money paid to the Director shall be paid into and form part of the State
Consolidated Fund.
(3)
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 if the amount specified in the offer is not paid within the time specified in the offer or within any extended period as the
Director may grant, prosecution for the offence may be instituted at any time after that against the person to whom the offer was made.
(4)
Where an offence has been compounded under subsection (1), no prosecution shall after that be instituted in respect of the offence against the person to whom the offer to compound was made.
Proportional examination or testing of goods seized to be accepted by courts.