(1) Where the Comptroller has reason to believe that any person may leave Saint Lucia owing moneys under this Act, the Comptroller may, by notice in writing served on that person, require that he or she pay the amount owing or give security to the satisfaction of the Comptroller for the payment of the amount, within the time specified in the notice.
(2) If any person fails to pay any money owing or give satisfactory security as required under subsection (1), an exit certificate shall not be issued to such person under the subsidiary legislation in force in relation to income tax exit certificates.