(1) Where a person has committed an offence under this Division other than an offence under section 75 or 77, the Comptroller may, at any time prior to the commencement of the hearing by any court of the proceedings relating to that offence, compound such offence and order the person to pay such sum of money as specified by the Comptroller, not exceeding the maximum amount of the fine prescribed for the offence.
(2) The Comptroller may compound an offence under this section only if the person concerned requests the Comptroller in writing to so deal with the offence.
(3) Where the Comptroller compounds an offence under this section, the order referred to in subsection (1) —
(a) must be in writing and must have attached the written request described in subsection (2);
(b) must specify —
(i) the offence committed,
(ii) the sum of money to be paid, and
(iii) the due date for the payment,
(c) must be served on the person who committed the offence; and
(d) must be final and not subject to appeal.
(4) The Comptroller's power under this section is subject to the powers of the Director of Public Prosecutions under the Constitution of Saint Lucia, and the Comptroller shall give the Director of Public Prosecutions a copy of the order described in subsection (3) at the time the order is served on the taxpayer.
(5) The amount ordered to be paid under subsection (1) is recoverable as the amount it were tax due and payable.
DIVISION 2Civil penalties