(1) If a person given a direction by an authorised officer under section 96(1)(d) or (g) fails or refuses to comply with the direction, the Secretary, or a person authorised by the Secretary, may do the thing the person was directed to do.
(2) Any reasonable costs incurred by the Secretary, or a person authorised by the Secretary, in doing the thing referred to in sub-section (1), are a debt payable to the Secretary by the person given the direction.
(3) The Secretary may recover the costs referred to in sub-section (2) in a court of competent jurisdiction.