Recovery of tax

(1) Where any tax is unpaid and thirty days have elapsed since the same became due and payable, the Commissioner may authorise the levying of a distress upon the goods, chattels, and effects of the licensee. (2) For the purpose of levying any distress under this section, any person may, if expressly authorised by writing under the hand of the Commissioner, execute any warrant of distress, and if necessary break open any building in the day time for the purpose of levying such distress; and he may call to his assistance any police officer, and it shall be the duty of every police officer, when so required, to aid and assist in the execution of any warrant of distress and in levying the distress. Schedule I. (3) A distress warrant shall be in the form set out in the Schedule I or in such other form as the law allows.