Section 12Part 0 —
Recovery of unpaid taxes
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All taxes, duties and arrears required to be paid to the Collector, and not paid to him in accordance with this Law, as well as any surcharge thereon, are to be recovered by the Collector in the Summary Court; and in case of non-payment, may be enforced by distress and sale of the defaulter's goods or imprisonment three months, unless such taxes duties, arrears, and the costs, are sooner paid.
No judgment or imprisonment under this section precludes the Collector from proceeding by distress for the said taxes, duties or arrears, and surcharges and costs, if any, at any time, until full payment has been made to the Government.
Nothing in any law relating to summary proceedings precludes the Collector from proceeding by distress, or under subsection (1), for the recovery of the said taxes, duties, arrears and surcharge, at any time, until full payment has been made to the Government.
Defined Terms
arrearssurcharge