(1) This section applies if:
(a) an infringement notice is served on a person; and
(b) the person pays any unpaid tradex duty and the penalty specified in the notice before the end of the period referred to in paragraph 34(1)(e); and
(c) the infringement notice is not withdrawn.
(2) Any liability of the person for the offence specified in the notice is taken to be discharged.
(3) Further proceedings cannot be taken against the person for the offence.
(4) The person is not regarded as having been convicted of the offence.