The Commissioner may
recover expenses for which a person is liable under section 79E, 80H, 80I,
80K, 80LA or 80W from that person in a court of competent jurisdiction as a
debt due to the Commissioner.
[Section 78E inserted: No. 10 of 2004 s. 13;
amended: No. 23 of 2009 s. 10; No. 51 of 2016 s. 17.]