| (i) | has contravened any provision of this Act or failed to comply with any such provision with which it was his duty to comply; and |
| (ii) | agrees to abide by the Commissioner's decision; and |
| (iii) | deposits with the Commissioner such sum as the Commissioner may require of him but not exceeding the maximum fine which may be imposed upon a conviction for the contravention or failure in question or makes such arrangements or complies with such conditions with regard to securing the payment of such sum as the Commissioner may require, |
the Commissioner may, after such enquiry as he deems necessary, determine the matter summarily and may, without legal proceedings, order forfeiture by way of penalty of the whole or any part of the amount so deposited or secured.
| (b) | Anything done for the purposes of paragraph (a) by an agent generally or specially authorized thereto by any person, shall be deemed to have been duly done by that person in terms of that paragraph. |
| (2) | [Section 91(2) deleted by section 133 of Act No. 60 of 2001] |
| (3) | Subject to the provisions of subsection (4) of section sixty-two, the imposition of a penalty under subsection (1) shall not be regarded as a conviction in respect of a criminal offence, but no prosecution for the relevant offence shall thereafter be competent. |
| (4) | Nothing in this section shall in any way affect liability to forfeiture of goods or payment of duty or other charges thereon. |
