| (1) | If a person who is or was in the employment of the Board caused the Board any loss or damage because he or she— |
| (a) | failed to collect money due to the Board for the collection of which he or she is or was responsible; |
| (b) | is or was responsible for an irregular payment of money of the Board or for a payment of such money not supported by a proper voucher; |
| (c) | is or was responsible for fruitless expenditure of money of the Board owing to an omission to carry out his or her duties; |
| (d) | is or was responsible for a deficiency in, or the destruction of, or any damage to, money, stamps, face values and forms having potential value, securities, equipment, stores or any other property of the Board; or |
| (e) | is or was responsible for a claim against the Board owing to a failure to carry out his or her duties, |
the accounting officer shall determine the amount of such loss or damage, and order that person, by notice in writing, to pay the Board, within 30 days of the date of such notice, the whole or any part of the amount as determined.
| (2) | If a person who is in the employment of the Board and who has in terms of subsection (1) been ordered to pay an amount, fails to pay the amount within the period stipulated in the notice concerned, the amount shall, subject to the provisions of subsections (4), (5) and (6), be deducted from his or her monthly salary: Provided that such deduction shall not in any month exceed a quarter of his or her monthly salary. |
| (3) | If a person who was in the employment of the Board and who has in terms of subsection (1) been ordered to pay an amount, fails to pay the amount within the period stipulated in the notice concerned, the accounting officer shall, subject to the provisions of subsections (4), (5) and (6), recover the amount from the person concerned by legal process. |
| (4) | If a person who has in terms of subsection (1) been ordered to pay an amount, offers, within the period stipulated in the notice concerned, to pay the amount in instalments, the accounting officer may allow payment in such instalments as he or she may consider reasonable. |
| (5) | A person who has in terms of subsection (1) been ordered to pay an amount, may within a period of 30 days of the date of such order, appeal in writing against such order to the Minister, stating the grounds of his or her appeal, and the Minister may, after such investigation as he or she may deem necessary, dismiss the appeal, or order that the appellant be exempted, either wholly or in part, as the Minister may deem fair and reasonable, from the payment of such amount. |
