Any transferred excise duty payable by any person may, if the amount thereof is less than £100, be recovered, without prejudice to any other means of recovery, by the Ministry summarily as a civil debt.

Proceedings for an offence under this Act shall not be instituted except by or with the consent of the Ministry or the Attorney-General.

Any proceedings under this Act instituted in a court of summary jurisdiction may be commenced in the name of an authorised officer.

In the case of the death, removal, discharge or absence of the officer in whose name any proceedings were commenced, those proceedings may be continued by any other authorised officer.