55. Recovery of tax from third parties
-
(1) Where a person liable to pay tax under this Act, fails to pay tax by the due date, the Comptroller may, by notice in writing, require any other person —
-
(a) owing or who may owe money to the person liable to pay the tax;
-
(b) holding or who may subsequently hold money for, or on account of, the person liable to pay the tax;
-
(c) having authority from some other person to pay money to the person liable; or
-
(d) having in possession the property of the person liable to pay the tax notwithstanding any other law,
to be the agent of that person to pay the money or deliver the property to the Comptroller within such period specified in the notice or if on such date no money is due or held to which this subsection applies, within 15 calendar days of the date on which money becomes due or is held in any of the circumstances referred to in this subsection, the amount specified in the notice or, if the money due or held is less than the amount specified, the whole amount of money due or held.
-
(2) A copy of a notice issued under subsection (1) must be served on the person liable to pay the tax.
-
(3) A person making a payment under a notice under subsection (1) is deemed to have acted under the authority of the person liable to pay the tax and of all other persons concerned and is indemnified in respect of the payment.
-
(4) The provisions of this Act relating to the payment, collection and recovery of tax apply to any amount due under this section as if the amount were tax due under this Act.
-
(5) A person who fails to comply with a notice under this section is liable for the amount of the tax to which the notice applies.
-
(6) A person who contravenes subsection (5) commits an offence and is liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding one year.