(1) Where -
(a) a sanction referred to in Regulation 119(3)(f), (g) or (h) has been or is to be imposed on an assessee by virtue of an order obtained under Regulation 118(4)(a) or 122(2)(a), and
(b) the acts that constitute the prescribed contravention to which the sanction relates also constitute an offence under a law of the State,
then the assessee shall not, in respect of those acts, be liable to be prosecuted or punished for that offence under that law.
(2) A sanction referred to in Regulation 119(3)(f), (g) or (h) in respect of a prescribed contravention shall not be imposed on an assessee where -
(a) the assessee has been found guilty or not guilty of having committed -
(i) an offence under a provision of these Regulations, or
(ii) the acts which constitute the prescribed contravention to which the sanction relates also constitute an offence under a law of the State, and
(b) all or some of the acts constituting that offence also constitute the prescribed contravention.