Compounding of offences

—(1) If a person has committed an offence under this Part or under any tax law, other than an offence under sections 102 or 103, the Director General may, at any time prior to the commencement of the hearing by a Court of the proceedings relating thereto, compound the offences and order the person to pay the sum of money as specified by the Director General, not exceeding the maximum amount of the fine prescribed for the (2) The Director General may compound an offence under this section only if the person concerned requests the Director General in writing to do so. (3) If the Director General compounds an offence under this section, the order described in sub-section (1) shall– (a) be in writing and have attached the written request described in sub-section (2); (b) specify– (i) the offence committed; 92 CAP. 51 Tax Administration and Procedure (ii) the sum of money to be paid; and (iii) the due date for the payment; and (c) be served on the person who committed the (4) An order under sub-section (3) is final and not subject to (5) If the Director General compounds an offence under this section, the offender is not liable to prosecution or penalty in respect of that offence. (6) The Director General’s power under this section is subject to the powers of the Director of Public Prosecutions under the Constitution. (7) The Director General shall give the Director of Public Prosecutions a copy of the order described in sub-section (3) at the time it is served on the taxpayer. (8) The amount ordered to be paid under sub-section (1) is recoverable as if it were tax due and payable under this Act.