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Recovery of levies.
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18.—(1) Every levy required by this Act to be paid by any person to the Minister shall be a debt due and payable by such person to the Minister, and in case such levy or any part thereof remains unpaid after the last date specified in this Act for the payment of such levy, such levy or part may be recovered from such person by the Minister as a simple contract debt in a court of competent jurisdiction.
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