General provisions

—(1) The Director General may investigate an offence specified in this Act or a tax law. (2) The power to bring charges and seek prosecution for the criminal offences specified in this Act belongs exclusively to the Director of Public Prosecutions or a delegate authorised by the Director, but criminal proceedings may be brought only with the sanction of, and in the name of, the Director General. (3) Proceedings under this Act do not affect criminal proceedings that may be brought under any other Act or law. (4) Where, in respect of a single act, omission, or course of conduct, a person is convicted of more than one offence under this Part– (a) the maximum term of imprisonment imposed for the offences may not exceed a term of 5 years; and (b) the may not subsequently be prosecuted for additional offences in relation to the same act, omission, or course of conduct. 88 CAP. 51 Tax Administration and Procedure (5) No penalty is payable under Part IX in respect of an act, omission, or course of conduct by a person if— (a) the person has been convicted of an offence under this Part in respect of the same act, omission, or course of conduct; or (b) the offence has been compounded by the Director of Public Prosecutions.