(1) The following amounts constitute debts to the Crown and may be recovered as such in the appropriate Court —
(a) the amount of a penalty, from the time the notice of violation with warning setting out the penalty is served;
(b) the amount of a penalty as set out in a decision of the Review Commissioner under section 177.
(2) No proceedings to recover a debt referred to in subsection (1) may be commenced later than 5 years after the debt became payable.
(3) A debt referred to in subsection (1) is final and not subject to review or to be set aside or otherwise dealt with except to the extent and in the manner provided in this Act.