Section 17

In any suit to recover the State sales tax, penalty and surcharge, if any, under subsection (1), the production of a certificate signed by the Director giving the name and address of the taxable person and the amount of the State sales tax, penalty and surcharge, if any, due by him shall be sufficient evidence of the amount so due by him and sufficient authority for the court to give judgment for the said amount.

In any proceedings under this section, the court shall not entertain any plea that the amount of State sales tax, penalty and surcharge sought to be recovered is excessive, incorrectly assessed, under appeal or incorrectly increased under sections 14, 14A, paragraph 18(a) or 18(b).

Penalty for late payment of State sales tax