Section 102.81 Subject to section 102 bis, any person who is liable to prosecution under this Act, the Director-General, with the consent of such person and upon payment of such fine, or the conclusion of an agreement, bond, or security as the Director-General deems fit, may waive prosecution; and such waiver shall indemnify the offender against any further prosecution on account of the offence in question.
In case the offence involves a small amount of duties, a Ministerial Regulation may be issued authorizing the inquiry official to settle the case and waive the prosecution.
In the case where the Director-General deems fit to prosecute any person for making or submitting any declaration or record which is false or incomplete or misleading in any particulars, or for evading or attempting to evade in any manner whatsoever any payment of the proper duty or any restriction or prohibition, he shall record his opinion as to the reasons wherefore the offender should be prosecuted.
Section 102 bis.82 For the offences under Section 27, Section 31, Section 36 and Section 96; and the offences under Section 5, Section 5 bis and Section 10 of the Customs Act (No.7), B.E. 2480 (1937), provided that the value of the exhibits to which the duties have been included exceeds four hundred thousand Baht, the Committee consisting of a representative of the Customs Department, a representative of the Ministry of Finance and a representative of the Office of the National Police shall have the power to settle the case and waive the prosecution there of; and such waiver shall immunize the offender against any further prosecution on account of such offence.
Section 102 ter.83 The Director-General shall have the power to order the payment of bribes and rewards in accordance with the rules prescribed by the Director-General with the approval of the Minister in the following cases:
(1) For a smuggling offence, or the importation or exportation of prohibited or restricted goods, fifty-five percent of the proceeds of sale of the exhibits shall be deducted and paid as bribe and reward. However, in the case where the exhibits have not been forfeited or cannot be sold, the amount of such payment shall be deducted for the fine. In the case where there is no informer for the arrest, thirty percent of the fine shall be deducted and paid as a reward;
(2) For an offence of false declaration, fifty-five percent of the fine shall be deducted and paid as bribe and reward. However, in the case where there is no informer for the arrest, thirty percent of the said fine shall be deducted and paid as reward;
(3) In the case where there is a deficit in the collection of duties which is discovered by an official investigating the duty resulting in additional duties being payable, ten percent of the additional duty levied and collected by the Customs Department shall be paid as a reward.
Section 103. If it is necessary to assess the value of any goods for the purpose of determining the amount of a penalty, such value shall be deemed to be the price for goods of the same type for which the full customs or internal duties have been paid in accordance with the sale and purchase price at or around the time of the offence. However, the offender may choose to accept the assessment determined by the Director-General.
Section 104. Notwithstanding any provisions of this Act, any Court may at its discretion impose on an offender a fine in addition to a term of imprisonment, provided such fine and term of imprisonment shall not, altogether, exceed the maximum penalty prescribed for such offence.
Section 105. The owner of any vessel shall have a civil liability for the payment of any fine imposed on the master of the vessel for any offence in connection with this Act, and the owner or guardian of any premises shall be liable in a like manner for the payment of any fine imposed on an agent or occupier acting on his behalf or supervising his interests.
Section 106. Any person who is expressly or impliedly authorized by the owner of any goods to be his agent in respect of the goods for any purpose under this Act, and such authorization has been approved by a competent official, such person shall be deemed to be the owner of the goods for such purpose.
Section 107. If the master of any vessel authorizes any person to act as his agent with the approval of a competent official, and such agent expressly or impliedly accepts such agency for the performance of any duty under this Act, when such agent fails to perform the duties, the agent shall be liable to the same penalties as the master.
Section 108. If any person files an application with an official for a permission to transact a specific business on behalf of another person, the official may require such applicant to produce a written power of attorney from the person on whose behalf the application was filed by the applicant to act as an agent, and in the absence of such power of attorney, the official may refuse the transaction of such business with such applicant.
Section 109. Any clerk or servant of any person or any firm may transact all businesses on behalf of such person or firm at the Customs House. However, a competent official may refuse to recognize any such clerk or servant unless such person or firm has deposited at the Customs House a general power of attorney authorizing such clerk or servant to act on his behalf, and has given security by bond or other means as considered reasonable by and to the satisfaction of the competent official to ensure the proper conduct of business by such clerk or servant.
Section 110.84 If any vessel loads or discharges any articles or goods or performs any work on Sunday or public holiday or before or after official working hours as prescribed in a Ministerial Regulation, except where the permission of the Director-General or a competent official has been previously obtained and the legal fees in accordance with the scale prescribed by the Minister in a Ministerial Regulation have been paid, the master of the vessel or agent, or both shall be liable to a fine not exceeding fifty thousand Bath, but their liabilities under this section shall not absolve them from liabilities under any other section of this Act.
Section 111.85 Whenever it is necessary for the protection of benefits in the revenue of the State to place an official on board a vessel at a place not within easy access from the nearest customs station, or whenever a master of a vessel or other interested persons request the attendance of an official at such place, all travel expenses and a daily fee at the rates prescribed by the Minister in a Ministerial Regulation shall be charged to the vessel, or to the applicant.
                  
81. As amended by section 8 of the Customs Act (No. 12), B.E.2497 (1954).
82. As amended by section 15 of the Customs Act (No. 19), B.E.2548 (2005).
83. As added by section 9 of the Customs Act (No. 12), B.E.2497 (1954).
84. As last amended by section 4 of the Customs Act (No. 19), B.E.2548 (2005).
85. As amended by section 4 of the Customs Act (No. 10), B.E. 2483 (1940).