Casino Control Act 2006 · 2020 Revised Edition · Part 9 · Casino Tax
152. Composition of offences by Comptroller
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The Comptroller may compound any offence under section 150 by collecting from a person reasonably suspected of having committed the offence a sum not exceeding 4 times the amount of casino tax underpaid in consequence of the offence, or which would have been so underpaid if the offence had not been detected.
Comptroller
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act 1947 and includes, for all purposes of this Act except the exercise of the powers conferred on the Comptroller by sections 146A(2) and 152, a Deputy Comptroller or an Assistant Comptroller appointed under section 3(1) of the Income Tax Act 1947;
The Comptroller may compound any offence under section 149A by collecting from a person reasonably suspected of having committed the offence a sum not exceeding the penalty under paragraph (c) of that section.
The Comptroller may compound any offence under section 151 or the regulations made under section 146 by collecting from a person reasonably suspected of having committed the offence a sum not exceeding $5,000.