(1) If the Comptroller has reason to believe that a person is liable for a penalty under sections 86 to 94 of this Division, he or she may serve a Notice of Penalty on the person.
(2) A Notice of Penalty referred to in subsection (1) must be in a form approved by the Comptroller and must in every case —
(a) contain a description of the alleged offence for which that person may be liable for a penalty and the amount payable as prescribed in this Division; and
(b) advise that if the person does not wish to have a complaint of the alleged offence heard and determined by the district court, the penalty amount specified in the Notice of Penalty must be paid to the Inland Revenue Department within a period of 30 days of service of the Notice of Penalty;
(c) advise that if the person claims that he or she is not liable to the penalty specified, he or she must, within 30 calendar days of the date of service of the Notice of Penalty, give notice of his or her claim at the district court office specified in the Notice of Penalty;
(d) advise that if the person contests the alleged offence as provided for in paragraph (c), and the person is found liable by the District Court, that the penalty amount for which the person is liable is an amount greater than the amount specified in the Notice of Penalty.
(3) A copy of a Notice of Penalty served on a person under this Division and a copy of a certificate of service by the person effecting service must be filed in the District Court and has the same effect as a claim form and an affidavit of service filed in civil proceedings in the Court.
(4) Where the penalty amount specified in the Notice of Penalty has been paid within the 30 day period as provided for in subsection 2(b), the Comptroller shall immediately cause a Certificate of Payment in a form approved by the Comptroller to be filed in the District Court Office and no further proceedings must occur in respect of the Notice of Penalty.
(5) An amount paid under subsection 2(b) must be dealt with as if it were a penalty imposed by a Court.
(6) Where the person contests the alleged offence as provided for under subsection 2(c), immediately upon notice being given of a claim in accordance with subsection 2(c) the District Court shall issue a court date to both parties and the Comptroller shall on the said date proceed against the person.
(7) Where a person who contests the alleged offence is found liable by the District Court for the penalty, the penalty amount for which the person is liable is a fine greater than the fixed penalty amount specified in sections 86 – 94 but not exceeding a maximum of double the fixed penalty amount.
(8) Where a person served with a Notice of Penalty does not give notice of his or her claim by the end of the relevant 30 day period and upon the Comptroller certifying in writing that the person has not paid the specified amount within the 30 day period as provided for under subsection 2(b), the District Court shall register the Notice of Penalty and upon registration the Notice of Penalty has the same force and effect as if it were a judgement in default of appearance granted by the District Court in favour of the Crown against a judgement debtor and all proceedings may be taken upon the registered Notice and it may be enforced as if it were a judgement of the District Court.
DIVISION 3Civil offences