Recovery of taxes

(1) Default in payment of the tax shall be an offence and upon summary conviction of the proprietor in default, on the information of the Registrar, the tax in default and the penalties due thereon in terms of this section, shall be recoverable together with the costs of the proceedings. (2) Proceedings for the recovery of the tax may be commenced at any payable and all taxes due from the same person may be recovered on a single complaint. (3) The order for payment of the tax in default and costs may be enforced by distress in the manner prescribed in the Summary Jurisdiction (Procedure) Act. CAP. 99.