(1) In the course of the investigation and investigation of the offense related to revenue leakage, if it is not necessary to keep the accused in custody and proceed with the trial, the investigating officer may release such accused to a date according to the law or ask him for bail or surety or ask for a surety bond.
(2) If the investigation officer is unable to file the bond, surety or bank guarantee requested by the investigation officer, the investigation officer shall keep the accused in custody and conduct investigation and investigation.