Commonwealth Consolidated Acts Commonwealth Consolidated Acts In an Excise prosecution, whether commenced before or after the
commencement of this section, a court may award costs against a party, and,
where an amount of costs is awarded against a party other than the prosecutor,
section 148 and any provision of a law of a State or Territory that, by
virtue of an Act other than this Act, applies in relation to the recovery of
pecuniary penalties under this Act apply in relation to the recovery of the
amount of costs so awarded as if it were a pecuniary penalty adjudged to be
paid by the party under this Act.