137. Notice of intention to impose penalty to be given
Where any penalty is contemplated under section 136, prior to its imposition, the Comptroller shall notify the person concerned—
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(a) as to the nature of the breach of the Act which has occurred; and
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(b) as to the amount of penalty which it is proposed to impose,
and shall afford that person the opportunity of being heard thereon within such period as may be specified in the notice.
Division 2 – Criminal Proceedings