Section 29
Recovery of tourism tax, etc., as civil debt
Without prejudice to any other remedy, any tourism tax due and payable, and any penalty, surcharge or any other money payable, by an operator or a digital platform service provider under this Act may be recovered as a civil debt due to the Government.
(2)
In any proceedings to recover the tourism tax, penalty, surcharge or other money, if any, under subsection (1), the production of a certificate signed by the Director General giving the name and address of the operator or digital platform service provider and the amount of the tourism tax due and payable, and penalty, surcharge or other money payable, if any, by the operator or digital platform service provider shall be sufficient evidence of the amount so due by him and sufficient authority for the court to give judgment for the said amount.
(3)
Any penalty or surcharge payable under this Act shall, for the purposes of this Act and the Limitation Act 1953 [Act 254], the
Limitation Ordinance of Sabah [Sabah Cap. 72] or the Limitation
Ordinance of Sarawak [Sarawak Cap. 49], as the case may be, be recoverable as if the penalty or surcharge were tourism tax due and payable under this Act and accordingly subsection 6(4) of the
Limitation Act 1953, section 3 of the Limitation Ordinance of Sabah or section 3 of the Limitation Ordinance of Sarawak, as the case may be, shall not apply to that penalty or surcharge.