sec.92Penalty amounts must be alternative to prosecution

sec.92 Penalty amounts must be alternative to prosecution

This section applies if a person becomes liable to pay a penalty amount, or part of a penalty amount, because of the person’s act or omission. If a relevant proceeding is started against the person and the penalty amount has not been paid to the commissioner, the penalty amount is payable only if the commissioner withdraws the proceeding. If the penalty amount has been paid to the commissioner and a relevant proceeding is started against the person, the penalty amount must be refunded by the commissioner. Despite subsection (3) , if the penalty amount is refunded under that subsection and the commissioner withdraws the relevant proceeding, the person again becomes liable to pay the penalty amount. In this section— relevant proceeding , in relation to an act or omission mentioned in subsection (1) , means a proceeding for an offence against a provision of this Act relating to the act or omission. (sec.92-ssec.1) This section applies if a person becomes liable to pay a penalty amount, or part of a penalty amount, because of the person’s act or omission. (sec.92-ssec.2) If a relevant proceeding is started against the person and the penalty amount has not been paid to the commissioner, the penalty amount is payable only if the commissioner withdraws the proceeding. (sec.92-ssec.3) If the penalty amount has been paid to the commissioner and a relevant proceeding is started against the person, the penalty amount must be refunded by the commissioner. (sec.92-ssec.4) Despite subsection (3) , if the penalty amount is refunded under that subsection and the commissioner withdraws the relevant proceeding, the person again becomes liable to pay the penalty amount. (sec.92-ssec.5) In this section— relevant proceeding , in relation to an act or omission mentioned in subsection (1) , means a proceeding for an offence against a provision of this Act relating to the act or omission.