Power of Chief Municipal Officer to prosecute or to serve notice of demand.

(1) When any sum is due from any person on account of - (a) tax on advertisements other than the advertisements published in newspapers, or (b) any other tax, fee or charge leviable under this Act, the Chief Municipal Officer may either prosecute such person, if prosecution lies under the provisions of this Act, or cause to be served on such person a notice of demand in such Form as may be specified by regulations or as the Chief Municipal Officer may deem fit. (2) The provisions of section 155 shall apply, mutatis mutandis, to every such recovery of sum due.