Section 9

If the levy due and payable remains unpaid for more than thirty days after the last day on which it was so payable the rate of penalty under subsection (1) on such unpaid levy shall be increased by ten per cent for the second period of thirty days after such last day and for every succeeding period of thirty days or part thereof during which such amount remains unpaid to a maximum of fifty per cent.

Levy may be recovered as civil debt