Section 14A

Where there is a default in payment of any instalment under subsection (1) on its due date for payment of the balance of the amount due and payable, the whole outstanding balance shall become due and payable on that date and shall, without any further notice being served on the person liable to pay the amount due and payable, be subject to a surcharge equals to ten percent of that balance and the surcharge shall be recoverable as if it were due and payable under this Enactment.

Nothing in subsections (1) and (2) shall prejudice the exercise of the powers under this Enactment to seize or dispose of any goods belonging to the person liable to pay such

State sales tax, penalty or surcharge for the recovery of the amount due and payable under subsections (1) and (2) or any outstanding balance of such amount.

Assessment of tax.