(1) An authorised officer may, with the written CHO's approval, destroy, sell or otherwise dispose of a thing forfeited to the Territory under section 97 (the forfeited thing ).
(2) A person who was, immediately before the thing was forfeited to the Territory, the owner of the thing is liable for the costs incurred for its destruction or disposal (including any storage costs).
(3) The costs are recoverable as a debt due to the Territory by the owner.
(4) In proceedings for the recovery of the debt, a certificate signed by the CHO stating the amount of the costs and the way in which they were incurred is evidence of the matters certified.