If:
(a) an infringement notice has been served on a person; and
(b) the person has paid the penalty in accordance with the notice, or within any further period allowed under regulation 3L; and
(c) the notice has been withdrawn;
an authorised officer must arrange for the refund to the person of an amount equal to the amount paid.
Note: In accordance with subregulation 3M(5), if an amount is refunded to a person under regulation 3O in respect of a penalty paid in accordance with an infringement notice that has been withdrawn, regulation 3M does not apply in relation to the alleged offence for which the infringement notice was issued. Accordingly, the person's liability in relation to the alleged offence is not discharged, further proceedings may be taken in relation to the alleged offence and the person may be convicted of the alleged offence.