(1) Where a person repeatedly violates an offence under —
(a) section 34 in relation to tax invoices;
(b) section 35 in relation to tax debit notes or tax credit notes;
(c) section 37 by failing to file returns;
(d) section 46 by failing to pay tax when due;
(e) section 57 by improperly claiming tax refunds; or
(f) section 76 by impeding tax administration,
after obtaining an order of a court having jurisdiction in respect of the person, the Comptroller may forcibly close one or more business premises of the person for a period not exceeding 14 calendar days.
(2) For the purposes of subsection (1), the Comptroller may use reasonable force and police assistance necessary to close all or any premises of the person, barring access with locks, fencing, boarding, or other appropriate methods.
(3) For the purposes of this section, a “repeated violation” means a violation that is committed within one year of receipt by the person of a written warning that a violation of such kind has been committed more than once within the year preceding the year of the warning, and that repetition may result in closure under this section.