Property Tax Act 1960 · 2020 Revised Edition · Part 7 · Offences and Penalties
63. Composition of offences
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The Comptroller or the SBNB (as the case may be) may compound any offence under this Act by collecting from a person reasonably suspected of having committed the offence a sum not exceeding $5,000.
Comptroller
“Comptroller” means the Comptroller of Property Tax appointed under section 3 and includes, for the purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 6 and 39, a Deputy Comptroller or an Assistant Comptroller so appointed;
The Comptroller or the SBNB (as the case may be) before making any offer of composition under subsection (1) must consider the nature of the offence and the circumstances under which the offence was committed.
SBNB
“Street and Building Names Board” or “SBNB” means the Street and Building Names Board established under section 49(1);
On payment of the sum of money, no further proceedings are to be taken against that person in respect of the offence.
All sums collected under this section must be paid into the Consolidated Fund.