Social Security Act (Cap. 318), article 127A

127A. (1) Notwithstanding any other provision of this Act or of any other law, upon the conclusion of an agreement made in term s of this article between the Director and any person obliged to mak e any payment under this Act, hereinafter in this article referred to as the "debtor", providing for the payment of an additional penalty in addition to any other penalties otherwise provided for in this Act, all criminal liability of the debtor for any breach against this Act and for any connected breach in respect of the acts in relation to which th e agreement has been entered, shall be extinguished: Provided that the additional pe nalty that such person shall be liable to pay in respect of such breach or breaches shall amoun t to a minimum of ten thousand euro (€10,000) and a maximum of one million euro (€1,000,000), and shall be imposed in terms of a Schedule to be prescribed by the Minister under this Act and this in addition to any other amount provided for in this Act for the debtor’s default and quantified according to the final agreement: Provided further that the agre ement to pay any fine or make any other payment under an agreement as provided in this articl e shall not extinguish any civil liability to make any payment not cove red by the agreement entered into in terms of this article. (2) ( a) The provisions of this arti cle shall apply where the Director, acting upon the written request of the debtor and the notification of adjustment of previous declarations given by th e debtor, accepts that the adjustments have been correctly made and shall give notice in writing to the debtor of a draft agreement in terms of this article to be signed within six (6) months from the date of the request of the debtor: Provided that the said period of six (6) months may be extended by the Director if he is satisfied that a longer period is required to determine the extent of the proceeds of the breach. (b) The draft agreement shall include the following: (i) details of the breach or breaches which may include admissions made by the debtor; (ii) an obligation upon the debtor to pay and a quantification of an additional penalty and any other payment due in terms of this Act for the default; (iii) the period allowed for the payment of the amounts SOCIAL SECURITY [CAP. 318. 123 due under the agreement; Cap. 9. (iv) the consequences of any failure to comply with any terms of the agreement including those provided in articles 187A, 187B and 187C of the Criminal Code ; (v) any other terms and conditions imposed by the Director: Provided that when a draft agreement is notified as aforesaid, an agreement in terms of this sub-article shall b e signed and returned to the Director within one (1) month, and i f the signed agreement is not received by the Director within the said timeframe, which may be extended by the Director upon reasonable cause being shown by the debtor, the provisions of this article shall have no effect: Cap. 12. Provided further that the amount resulting from this agreement shall constitute an executive title within the meaning of and for the purposes of Title VII of Part I of Book Second of the Code of Organization and Civil Procedure . (3) The period of prescription in respect of the breach and connected breaches shall be sus pended during the times establis hed in, or under sub-article (2) and no prosecution shall be institute d in respect of the breach and connected breaches during the time wh en those periods are running: Provided that no prosecution shall be annulled on the ground that it was instituted in v iolation of this sub-article. (4) The provisions of this article shall also apply upon the req uest of the debtor in any case where the debtor has been charged bef ore a court in relation to the breach or breaches and connected breac hes, but before final judgment has been given in the case. (5) Where proceedings are pen ding before the Court of Magistrates as a court of criminal inquiry and the existence of an agreement is brought to the Court’s notice, the Court shall, up on being satisfied that the breach or breaches mentioned in the charge a re breaches to which this article applies or connected breaches, assume the function of a court of criminal judicature and declare the crim inal action extinguished in respect of such charges. The Court shall likewise declare the criminal action extinguished if it is a court of criminal judicature whether at fir st instance or at appeal stag e notwithstanding any previous judgment delivered in the cause wh ich has not become final. (6) In this article: "agreement" means and includes a document evidencing 124 CAP. 318.] SOCIAL SECURITY an agreement reached between the Director and the debtor in terms of this article and also includes a document or a declaration issued by the Director after the coming into force of this article confirming that the debtor has before the coming into force of this article regularised his position with the Director and has after the coming into force of this article satisfied the requirements thereof by accepting to pay the additional penalty; "breach" or "breaches" includes any act or acts which constitute a criminal offence; "connected breach" means any act which constitutes a criminal offence committed in pursuance of committing a breach against this Act and shall include: (i) a breach committed, even if at different times, in pursuance of a pre-concerted plan to commit a breach against this Act; (ii) a breach committed with the object of procuring the means for the commission of a breach against this Act; (iii) a breach committed with the object of facilitating the commission or completion of a breach against this Act, or of ensuring impunity for such a breach; (iv) a breach which in a si ngle context violates more than one provision of law where at least one provision relates to a breach against this Act; (v) a breach committed through the apparently legitimate use of the proceeds of a breach against this Act: Cap. 9. Provided that a connected breach shall not include any act included in Sub-title IV of Title III of Part I I of Book First of the Criminal Code ; "Director" in respect to arti cles 13, 14, 15, 117(2), 123 and 124(1) and (2), and save as otherwise provided, means the Commissioner for Tax and Customs; "this Act" includes any subsidiary legislation issued thereunder. PART XI ESTABLISHMENT OF A SOCIAL ASSISTANCE BOARD AND A SOCIAL SECURITY [CAP. 318. 125 WELFARE COMMITTEE Social Assistance Board. Re-numbered by: XXIV . 1993.2.