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



Section 59A. Court order.


Where any person is found guilty of an offence under section 43 or 43A, the court before which that person is found guilty shall order that person to pay to the Director General the amount of sales tax due and payable, or any penalty payable under this Act, if any, as certified by the Director General and such sales tax or penalty shall be recoverable in the same manner as a fine as provided under section 283 of the Criminal Procedure Code [Act 593].


[Ins Act A1058:s.21]

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