29A. Court may order offender to pay arrears of taxes

Where a person is convicted of an offence under section 15 or 29, the court before which the person is convicted may, in addition to the punishment prescribed for the offence, order the person to pay the amount of any taxes as may be certified by an officer appointed by the Authority to be due and payable under section 11(1)(b) by the person at the date of the person’s conviction.

The amount under subsection (1) may be recovered according to the law for the time being in force for the recovery of fines.