Section 42Part 2 — The Financial Reporting Authority
Application of procedure for enforcing fines
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Where the court or summary court orders a defendant to pay an amount under this Act , sections 28 and 30 of the Penal Code (2024 Revision) shall have effect as if that amount were a fine imposed on the defendant by the court or summary court.
Where —
the co urt or summary court has directed that, in default of payment of an amount ordered to be paid under this Act in respect of an offence, the defendant shall serve a term of imprisonment; and
at the time the direction is made, the defendant is liable to s erve a term of imprisonment in respect of the offence, the term of imprisonment to be served in default of payment of the amount shall not begin to run until after the term mentioned in paragraph (b).
For the purposes of subsection (2) —
consecutiv e terms of imprisonment and terms of imprisonment which are wholly or partly concurrent shall be treated as a single term; and
any sentence suspended under section 24 of the Penal Code (2024 Revision) which has not taken effect at the time the defendant has defaulted as specified in the direction shall be disregarded.
Where the defendant serves a term of imprisonment or detention in default of paying any amount due under a confiscation order, that person’s serving that term does not prevent the confiscation order from continuing to have effect so far as any other method of enforcement is concerned.