(1) The court may, on the application of the * DPP, vary a *
pecuniary penalty order against a person by increasing the * penalty amount if
one or both of subsections (2) and (3) apply. The amount of each increase
is as specified in the relevant subsection.
(2) The * penalty amount may be increased if:
- (a)
- the penalty amount was
reduced under section 130 to take account of a forfeiture of property or
a proposed * forfeiture order against property; and
- (b)
- an appeal against the forfeiture or forfeiture order is allowed, or the
proceedings for the proposed forfeiture order terminate without the proposed
forfeiture order being made.
The amount of the increase is equal to the value of the property.
(3) The * penalty amount may be increased if:
- (a)
- the penalty amount was
reduced under section 131 to take account of an amount of tax the person
paid; and
- (b)
- an amount is repaid or refunded to the person in respect of that tax.
The amount of the increase is equal to the amount repaid or refunded.
(4) The * DPP's application may deal with more than one increase to the same *
penalty amount.