(1) Where -
(a) a sanction referred to in Regulation 67(1)(c) is to be imposed on the assessee by virtue of an order obtained under Regulation 66(4)(a) or 70(3)(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.
(2) A sanction referred to in Regulation 67(1)(c) 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, and
(b) all or some of the acts constituting that offence also constitute the prescribed contravention.