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    <title>Compounding of offences.</title>
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    <description>Compounding permits the Commissioner to accept a prescribed payment to settle an offence under the Act, only after payment of tax, interest and penalty; specified persons and offences are ineligible; compounding does not affect proceedings under other laws. The compounding amount is set within statutory minimum and maximum bounds relative to the tax involved. On payment, no further proceedings under the Act shall be initiated and criminal proceedings in respect of that offence shall abate.</description>
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      <description>Compounding permits the Commissioner to accept a prescribed payment to settle an offence under the Act, only after payment of tax, interest and penalty; specified persons and offences are ineligible; compounding does not affect proceedings under other laws. The compounding amount is set within statutory minimum and maximum bounds relative to the tax involved. On payment, no further proceedings under the Act shall be initiated and criminal proceedings in respect of that offence shall abate.</description>
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