Article 27 1. In order to facilitate the collection of duties and other levies which a Member State shall charge for goods which pass through its territory during Inter-States Road Transit, the principal obligee shall provide acceptable security. 2. The sum of the security shall cover at least the sum of duties and taxes payable on such goods and possible penalties that may be incurred. 3. The security may be comprehensive and made to cover several Inter-States Road Transit operations or be limited to a single Inter-States Road Transit operation. 4. The comprehensive security shall cover several Inter-States Road Transit operations carried out within a period not exceeding one year. Article 28 1. The security mentioned in Article 27 above shall be a guarantee provided by a reputable financial institution affiliated to the West African Clearing House or any Institution of the Member State or legal entity approved by the Member State. 2. This guarantee shall cover transit operations from the bureau of departure to the bureau of destination. 3. The guarantee mechanism shall conform with the legislative, regulatory and administrative provisions of each Member State during the transitional period of three (3) years. 4. The sample of the document and the certificate of guarantee are provided for in Annex "C" CHAPTER V : REPORTING OF OFFENCES Article 29 1. When an infringement is established in the course of and at the time of an Inter-State Road Transit operation in a Member State, the duties, taxes and fines that may be incurred shall be collected by the Member State in conformity with the laws and regulations in force in each Member State. 1. If the place of the infringement cannot be determined, then it shall be deemed to have been committed : a. in the Member State where the infringement was noticed when, in the course of Inter-States Road Transit operation, the infringement is noticed at the office of an entry point in a Member State which is an internal border ; b. in the Member State to which the office is attached when, in the course of an Inter-States Road Transit operation, the infringement was noticed in the passage office of a Member State located at a border ; c. in the Member State to which the office of this entry point is attached when, in the course of an Inter-States Road Transit operation, the infringement is noticed at the office of the entry point of a Member State as defined in Article 1 ; d. in the Member State to which the office is attached when, in the course of an Inter-States Road Transit operation, the infringement is noticed at the exit office as defined in Article 1 ; e. in the Member State where the discovery was made when, in the course of an Inter-States Road Transit operation, the infringement was discovered on the territory of a Member State at a place other than a passage office ; f. in the last Member State of entrance, by transportation means and goods when, the cargo was not delivered at the office of destination ; g. in the Member State where the discovery was made when the infringement was noticed after the Inter-States Road Transit operation was carried out.