Damage to property of Government to be made good in addition to penalty
40.—(1) If through any act, neglect or default on account whereof any person has incurred any penalty under this Act or the regulations any damage is caused by that person to property belonging to the Government, he shall be liable to make good the damage as well as to pay the penalty.
(2) The amount of such damage shall, in case of dispute, be determined by the court by which the person incurring the penalty was convicted.
(3) The amount of the damage shall be recovered as if it were a fine imposed by the court.