42Court may order payment of amount in addition to penalty

42 Court may order payment of amount in addition to penalty

Where: (a) a person (in this subsection referred to as the convicted person) is convicted before a court of an offence against section 40 or 41 in relation to an act or omission; and (b) the court is satisfied that the purpose of, or one of the purposes of, the act or omission was to facilitate the avoidance of an amount of charge payable by the convicted person or another person; the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commonwealth an amount not exceeding double the amount referred to in paragraph (b).