(1) Where any person commits a breach of the provisions of this Act for which a penalty is provided under Division 1 of this Part, then in relation to such breach, the Comptroller may mitigate any penalty either wholly or in part.
(2) Subject to the powers of the Director of Public Prosecutions under section 85 of the Constitution, where any person commits an offence against this Act for which criminal proceedings may be taken under Division 2 of this Part, then in relation to such offence, the Comptroller may, at any time prior to the commencement of the hearing by any court of such proceedings, compound the offence and order the person to pay such sum of money as the Comptroller may think fit but not exceeding the maximum amount specified in Division 2 for such offence.
(3) The Comptroller shall not exercise his or her power to compound under subsection (2) unless the person who has committed the offence requests the Comptroller in writing to so deal with the offence.
(4) Where the Comptroller compounds any offence under this section and makes an order accordingly—
(a) the order shall be made in writing and there shall be attached to it the request made under subsection (3);
(b) the order shall specify the offence committed, the amount ordered to be paid and the date on which payment is to be made;
(c) a copy of the order shall be given to the Director of Public Prosecutions and to the person who committed the offence, and the latter person shall not be liable to any criminal proceedings in respect of the offence;
(d) the order shall be final and not subject to any appeal;
(e) the amount ordered to be paid shall be recoverable as if it were tax due and payable.