Amendment status not verified — confirm the current text below against the official source.
(1) If the person liable for the payment of the said tax does not within fifteen days from the service of the 285[bill] pay the sum due, or show sufficient cause for non-payment of the same to the satisfaction of the Commissioner, and if no appeal is preferred against the said tax, as hereinafter provided, such sum, with all costs of the recovery, may be levied under a warrant in the form of Schedule L, or to the like effect, to be issued by the Commissioner, by distress and sale of the goods and chattels of the defaulter, or if the defaulter be the occupier of any premises in respect of which a property tax is due, by distress and sale of any goods and chattels found on the said premises or, if the tax due in respect of any vehicle or animal by distress and sale of such vehicle or animal in whomsoever‘s ownership, possession or control, the same may be. (2) If after the service of the 286[bill] the amount of the said tax is paid but the 286[fee for the bill] is not paid, the sum due on account of the said fee may be levied under a warrant in the form of Schedule L, mutatis mutandis to be