23The tax imposed by this Act with the interest and penalties thereon, additions thereto, percentages thereof, and other amounts and costs payable in connection therewith, shall be a debt due to the Crown from the person liable to pay the same, and if not paid when due, the Minister may recover the same, with costs of action, by an action brought in a court of competent jurisdiction.
23The tax imposed by this Act with the penalties thereon, additions thereto, percentages thereof, and other amounts and costs payable in connection therewith, shall be a debt due to the Crown from the person liable to pay the same, and if not paid when due, the Minister may recover the same, with costs of action, by an action brought in a court of competent jurisdiction.