Section - 19 - Forfeiture of Certain Types of Property.

    (1) Where the court is satisfied that any property which it has ordered to be forfeited under section 18-

    (a) cannot be located or traced;

    (b) has been transferred to a purchaser in good faith for valuable consideration;

    (c) is located outside Ghana;

    (d) has been intermingled with other property which cannot be separated or divided without difficulty; or

    (e) has been diminished in value,

    the court shall make an order in accordance with subsection (2) of this section.

    (2) The court shall order that-

    (a) any property of the liable person be forfeited to the value of any property referred to in paragraphs (a), (c) or (d) of subsection (1) or, in the case of property referred to in paragraph (b) or (e) of subsection (1), to the extent of the purchase price, or to the extent to which it has been diminished in value as the case may be; and

    (b) where there is no other property available for forfeiture, or where the value of the property ordered to be forfeited is less than the value of the property originally ordered to be forfeited, an amount be forfeited equal to the full value of the property originally ordered to be forfeited.

    (3) If the liable person fails to pay the amount specified in subsection (2) within a period not exceeding thirty days from the date of the order, the court shall sentence him to imprisonment for a term of not less than five years and not more than ten years.

    (4) Where the person, in respect of whose property an order of forfeiture under section 18 has been made, dies before or dies after the order is made, the order shall have effect against the estate of the deceased in the same manner as it would have had against him and his property.

    (5) No order for payment of an amount shall be made against the personal representative of the estate of the deceased or any beneficiary of such deceased if no property in the estate of the deceased is available for forfeiture or for payment of the amount.

    (6) For the purpose of this section, the value of any property, shall be its market value at the day on which the order was made, or such value as may be determined by a person qualified to assess the value of such property.

    (7) In the event of any dispute over the value of any property the court shall determine the value after hearing representations by the person affected and the Attorney-General.