Regulations regarding payment and recovery of tax.

The Municipality shall, with a view to ensuring payment and recovery of any tax levied by the Municipality, by regulations, provide for the - (a) issue of a notice of demand, charging of fee for such notice, levy of interest for delayed payment, rate of such interest, and the amount of penalty therefore, (b) issue of warrant for attachment, distress, and sale of movable property for recovery of tax due to the Municipality, (c) attachment and sale of immovable property for recovery of tax due to the Municipality, and (d) recovery of dues from a person about to leave the municipal area.