Section 4
Summary recovery of arrears of tax and surcharge
of Businesses, Professions and Trade Licensing Ordinance, 1955
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(1)
Where any person is convicted of an offence under section 3 the court, in addition to any fine it may impose, shall, unless all arrears of tax and any surcharge payable have been paid, make an order for the payment of the amount due in respect thereof.
[Sub. Ord. No 15/60; Am. Act A154.]
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(2)
Where an order is made under subsection (1) the court may, in addition to any period of imprisonment imposed for an offence under section 3, impose a period of imprisonment not exceeding three months for non-payment of the amount of such arrears of tax and charge.
(3)
Any money paid pursuant to an order under this section shall be paid or credited to the Collector.