Section 57. Compounding of offences. (Sales Tax Act 1972

Sales Tax Act 1972 (Act 64)
PART XI - PROVISIONS AS TO TRIALS AND PROCEEDINGS

Section 57. Compounding of offences.

(1) Any senior officer of sales tax may compound any offence which is prescribed to be a compoundable offence, by accepting from the person reasonably suspected of having committed such offence a sum of money not exceeding five thousand ringgit.

[Subs. Act A1058:s.20]

(2) On payment of such sum of money the person reasonably suspected of having committed an offence, if in custody, shall be discharged, and any goods seized shall be released and no further proceedings shall be taken against such person or goods.