Section 32

Where any excess due and payable by a company has not been paid within thirty days after the service of the requisition referred to under subsection (1), so much of the amount of excess as is unpaid shall without any further notice being served be increased by an amount equal to ten per cent of the excess so unpaid, and the amount unpaid and the increase on the amount unpaid shall be a debt due to the Government and that debt shall be payable immediately to the Director General.