Cap. 406 Art. 84Compromise penalty.

(1) Notwithstanding any other provisions of this Act, the Commissioner may, in the case of an offence under this Act, enter into an agreement in writing with the offender whereby the said offender pays a sum equivalent to the fine (multa) that may be imposed by way of penalty in accordance with this Act on the conviction of that person for the said offence, sohowever that where a minimum and a maximum amount is provided for in respect of the fine (multa) that may be so imposed, the sum payable pursuant to the said agreement shall be a sum equivalent to the said minimum amount increased by one half of the difference between the said minimum and maximum amounts, and upon the signing of any such agreement by the Commissioner and the offender all criminal liability of the offender under this Act with regard to the offences in relation to which the agreement has been entered shall be extinguished.

(2) The provisions of sub-article (1) shall apply also in any case where the offender has been charged before a court in relation to the offence but before final judgment has been given in the case: Provided that where proceedings before a court have not been commenced, the sum payable in accordance with any agreement as contemplated in sub-article (1) shall be reduced by ten per cent.

(3) Notwithstanding the provisions of sub-articles (1) and (2), the Commissioner may, in the case of an offence by any person against the provisions of articles 76(b), 77(e), 77(f), and 77(o), enter into an agreement with the offender, whereby the said offender pays to the Commissioner within fifteen days from receipt of a notice to this effect by the Commissioner the following:

(a) one hundred euro (€100) in the case of a first offence;

(b) two hundred euro (€200) in the case of a second offence;

(c) four hundred euro (€400) in the case of a third offence; and

(d) five hundred euro (€500) in the case where the offender and, or any of his employees or any other person acting on his behalf is found in default on two separate occasions within a period of six months; and upon the payment of such fine (multa), all criminal liability under this Act with regard to the offences in relation to which the fine (multa) has been paid, shall be extinguished.

(4) Any sum due in virtue of an agreement entered into in terms of sub-article (1) or sub-article (3) shall be due to the Government as a civil debt. The Commissioner shall not enter into an agreement as is referred to in sub-article (1) or sub-article (3) unless such agreement is accompanied b the payment of the sum due or a sufficient security for its payment.

(5) The provisions of this article shall be without prejudice to any proceedings or forfeiture instituted or having effect in virtue of any other law.

(6) The said agreement and the payment of the fine (multa) so imposed shall be without prejudice to any tax, interest and administrative penalty due under this Act: Provided that the Commissioner, as head of the Department of Customs, may impose and collect penalties relating to tax on importation due under this Act, in the case of an agreement having been reached in accordance with the provisions of article 63 of the Customs Ordinance, and may also impose and collect penalties in the case of an agreement having been reached in accordance with the provisions of article 63A of the said Ordinance, so however that any reference to the duty in the fine (multa) referred to in article 63A shall be construed as if it were a reference to the tax due under this Act.