91. Administrative penalties

[Heading substituted by section 25 of Act 32 of 2005]

 

(1)    

 

(a)     If any person –

(i)      has contravened any provision of this Act or failed to comply with any such provision with which it was his duty to comply; and

[Subparagraph (i) substituted by section 12 of Act 105 of 1976 and section 60 of Act 45 of 1995]

(ii)     agrees to abide by the Commissioner’s decision; and

(iii)    deposits with the Commissioner such sum as the Commissioner may require of him but not exceeding the maximum fine which may be imposed upon a conviction for the contravention or failure in question or makes such arrangements or complies with such conditions with regard to securing the payment of such sum as the Commissioner may require,

the Commissioner may, after such enquiry as he deems necessary, determine the matter summarily and may, without legal proceedings, order forfeiture by way of penalty of the whole or any part of the amount so deposited or secured.

(b)     Anything done for the purposes of paragraph (a) by an agent generally or specially authorized thereto by any person, shall be deemed to have been duly done by that person in terms of that paragraph.

[Subsection (1) substituted by section 14 of Act 85 of 1968]

 

(2)     ………..

[Subsection (2) substituted by section 12 of Act 105 of 1976, amended by section 29 of Act 84 of 1987, substituted by section 60 of Act 45 of 1995 and deleted by section 133 of Act 60 of 2001]

 

(3)     Subject to the provisions of subsection (4) of section 62, the imposition of a penalty under subsection (1) shall not be regarded as a conviction in respect of a criminal offence, but no prosecution for the relevant offence shall thereafter be competent.

 

(4)     Nothing in this section shall in any way affect liability to forfeiture of goods or payment of duty or other charges thereon.