(1) In carrying out the functions under section 12(1)(j) of the Act, an accounting officer shall—
(a) collect revenue of a Government Agency for which he or she is responsible for;
(b) ensure that—
(i) a person indebted to the Government is informed by written notice of a debt about to fall due or which is due,
(ii) a person indebted to the Government is reminded—
(A) by written notice of a debt which is due by a request or demand for payment; or
(B) in the case of an annual or other periodic debt or licence fee, by adequate notice in the Gazette and a newspaper of general circulation in Saint Lucia or by notice on the radio or any other public medium,
(iii) legal action is taken for the collection of a debt,
(iv) cases referred to a court for prosecution are actively pursued and that a court order is executed,
(v) where difficulty is experienced in the collection of monies due to the Government, a report is made to the Director of Finance and the Accountant General.
(2) A collector of revenue who deposits money into a bank must obtain from the bank a deposit receipt for the amount of the deposit in a form approved by the Accountant General.