Section 12. Compounding of offences.

Where an offence under section 11 has been committed, such offence may at any time before conviction, be compounded by the prescribed officer by accepting, by way of composition there for, a sum of money not exceeding such amount as may be prescribed, together with the amount of the 6 tax and penalty, if any, which may be due from the person committing the offence. Suchcomposition shall have the effect of discharging such person from all liability for the offence and no further proceedings shall be taken or continued against him in respect of the offence so compounded.