(1) Within 28 days after being given a letter of demand under section 697 , a person dissatisfied with the demand may appeal to a Magistrates Court against the demand.
(2) Subsection (1) applies whether or not the amount stated in the letter of demand is more than the maximum amount that may be recovered in a personal action in the civil jurisdiction of a Magistrates Court.
(3) The appeal must be started by—(a) filing a written notice of appeal with the Magistrates Court; and(b) serving a copy of the notice on the commissioner.
(4) On the filing of the notice of appeal, section 697 (4) stops having effect.