Prior to the promulgation of any amendment to this Act, where a case in which a fine shall be imposed in accordance with this Act or other tax acts is not yet referred to a court for a decision on the imposition of a fine, the tax collection authorities shall impose a fine in accordance with this Act; for a case which has been referred to a court for decision on the imposition of a fine, such decision shall be made by the court in accordance with the relevant provisions of applicable tax acts in effect prior to the promulgation of the amendment to this Act.