(1) A sanction referred to in Regulation 32(c), in respect of a prescribed contravention, shall not be imposed on a person where the person has been found guilty or not guilty of having committed an offence under a provision of these Regulations, and all or some of the acts constituting that offence also constitute the prescribed contravention.
(2) Where -
(a) a sanction, referred to in Regulation 32(c), is to be imposed on the assessee by virtue of an order obtained under Regulation 28(4) or 31(2)(a), and
(b) the acts which constitute the prescribed contravention to which the sanction relates also constitute an offence under a law of the State,
then the assessee is not, in respect of those acts, liable to be prosecuted or punished for that offence under that law.
(3) A sanction in respect of a prescribed contravention shall not be imposed on the assessee where -
(a) the assessee has been found guilty or not guilty of having committed an offence under a provision of these Regulations,
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