Power of licensing officer to recover tax, interest and penalty

(1) Without prejudice to the provisions of section 11, the licensing officer may proceed to recover tax, interest or penalty due under this Act, in the prescribed manner, by attachment and sale of the moveable property of the person liable for the payment thereof. (2) The licensing officer may also recover tax, interest or penalty due under this Act in instalments but he shall not grant more than four equal instalments payable on monthly basis.