(1)  Despite any other enactment, if –

(a) a court has found a person guilty of an offence against a provision of an enactment; and

(b) the provision, or another provision of the enactment, ( the relevant penalty provision ) contains a statement to the effect that a fine may or must be imposed if a person is convicted of the offence –

the court may impose, in relation to the offence, a fine in accordance with the relevant penalty provision even though the court has not convicted the person of the offence.

(2)  Despite any other enactment, if –

(a) a court has found a person guilty of an offence (a first offence ) against a provision of an enactment; and

(b) a court, after a court has found the person guilty of the first offence, finds the person guilty of another offence (the further offence ) against the provision; and

(c) the provision, or another provision of the enactment, ( the penalty provision ) contains a statement to the effect that a fine may or must be imposed in relation to such an offence against the provision if a person is convicted of the offence and has previously been convicted of such an offence or another offence –

the court may impose, in relation to the further offence, a fine in accordance with the penalty provision even though a court has not convicted the person of either the first offence or the further offence, or both.

(3)  Nothing in this section is to be taken to authorise a court to impose, in relation to an offence committed by a person, a fine of an amount that is greater than the amount that could have been imposed if the person had been convicted of the offence.