Singapore legislation
Section 11
Section 11
Composition of offences
(1)
The Commissioner may compound —
(a)
an offence under section 10(1) by collecting from a person reasonably suspected of having committed the offence a sum not exceeding $250; or
(b)
an offence under section 10(2) by collecting from a person reasonably suspected of having committed the offence a sum not exceeding double the amount of duty payable or $5,000, whichever is less.
(2)
On payment of such sum of money, no further proceedings are to be taken against that person in respect of the offence.
(3)
All sums collected under this section must be paid into the Consolidated Fund.