166. (1) The court shall, unless it is satisfied that there are special and substantial reasons for not so doing, where a person is convicted of an offence under this Act, order the person to pay the Minister or the MARA, as appropriate, the costs and expenses of the action, measured by the court.

(2) Where costs or expenses are to be paid to the Minister or the MARA, they shall include any such costs or expenses reasonably incurred by either of them in relation to the investigation, detection and prosecution of the offence, including costs incurred in respect of the remuneration and other expenses of employees, consultants and advisers.