(1) Where the Comptroller has reasonable grounds to believe that a person may leave Saint Lucia without paying all tax due under this Act, the Comptroller may obtain an order from a Court, directing the Chief Immigration Officer to take the necessary steps to prevent the person from leaving Saint Lucia until the person makes —
(a) payment in full; or
(b) an arrangement satisfactory to the Comptroller for the payment of the tax.
(2) The Comptroller shall serve a copy of the order issued under subsection (1) on the person named in the order if it is practicable to do so.