Section 92: Pecuniary penalty order on conviction

(1) Subject to this section, where- (a) an authorised officer applies to the court for a pecuniary penalty order against a person convicted of the crime under this Act in respect of benefits derived by the person from the commission of the crime, and (b) the court is satisfied that the person derived benefits from the commission of the crime, the court may, if it considers it appropriate- (i) assess, in accordance with section 93, the value of the benefits so derived, and (ii) order the person to pay to the Republic of Uganda a pecuniary penalty equal to the assessed value of the benefits or such less amount as the court certifies in accordance with section 95(2) to be the amount that might be realised at the time the pecuniary penalty order is made. (2) Where- (a) property that is proceeds of the crime has been confiscated, under this Act or another law of the Republic of Uganda, in relation to the crime, or (b) a confiscation order is proposed to be made against property that is proceeds of the crime, the pecuniary penalty should be reduced by an amount equal to the value of the property as of the time of the making of the pecuniary penalty order. (3) Where the court makes a reduction under subsection (2) and later an appeal against the confiscation is successful or the proposed confiscation does not take place, an authorised officer may apply to the court to increase the penalty amount by the value of the property and the court may, if it considers it appropriate to do so, vary the order accordingly. (4) Where the court making a pecuniary penalty order is satisfied that a tax paid by the person is attributable in whole or in part to the benefits in respect of which the order is being made, the court may reduce the pecuniary penalty by an amount that, in the opinion of the court, represents the amount of tax paid attributable to such benefits. (5) Where the court makes a reduction under subsection (4) and later an amount is repaid or refunded to the person in respect to that tax, an authorised officer may apply to the court to increase the penalty amount by the amount repaid or refunded and the court may, if it considers it appropriate to do so, vary the order accordingly. (6) If the court considers it appropriate, it may reduce the amount payable by a person under a pecuniary penalty order made in relation to a crime by an amount equal to the amount payable by the person by way of fine, restitution, compensation, or damages in relation to the crime. (7) An amount payable by a person to the Republic of Uganda in accordance with a pecuniary penalty order is a civil debt due by the person to the Republic of Uganda. (8) A pecuniary penalty order against a person may be enforced as if it were an order made in civil proceedings instituted by the Republic of Uganda against the person to recover a debt due by the person to the Republic of Uganda and the debt arising from the order shall be considered to be a judgment debt. (9) The court shall not make a pecuniary penalty order under this section- (a) until the period allowed by law for the filing of an appeal from a conviction has expired without such appeal having been filed; or (b) where an appeal from the conviction has been filed, until the appeal lapses by law or is finally determined, whichever is the later date.