Section 44

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 such extended time 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.

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 book, register, document or other record seized under this Ordinance or its subsidiary legislation in connection with the offence may be released by the Director, subject to such terms and conditions as it thinks fit to impose in accordance with the conditions of the compound.

All sums of money received under this section by the

Director or any officer authorized by the Director under subsection

shall be deposited into the State Consolidated Fund.

Prosecution