(1) For the purposes
of this section —
(a) a
person is taken to have control of official money if —
(i)
the money is held by the person by way of an advance; or
(ii)
the money has been collected or received by the person
but has not been paid to another person, or credited to a bank account, as
required under a written law;
and
(b) a
person is taken to have control of official property if —
(i)
the property has been delivered to the person and has not
been further delivered to another person entitled to receive it; and
(ii)
the person gave a written undertaking when the property
was delivered to take strict care of it while he or she had control of it.
(2) Subject to
subsection (3), if —
(a) a
loss of official money or official property occurs; and
(b) at
the time of the loss an officer has control of the money or property,
the officer is liable
to pay to the relevant authority an amount equal to the loss.
(3) The officer is not
liable in respect of the loss if the officer shows that he or she took
reasonable steps in all the circumstances to prevent the loss.
(4) Subject to
subsection (5), if —
(a) a
loss of official money or official property occurs; and
(b) an
officer caused or contributed to the loss by misconduct or a deliberate or
serious disregard of reasonable standards of care,
the officer is liable
to pay to the relevant authority an amount equal to the loss.
(5) If the
officer’s misconduct or disregard of reasonable standards of care was
not the sole cause of the loss, the officer is liable to pay only so much of
the loss as is just and equitable with regard to his or her share of the
responsibility for the loss.
(6) A person who
becomes liable under this section in the person’s capacity as an officer
does not cease to be liable only because the person ceases to be an officer.