(1) Where any person does not pay any sum in respect of tax for which he or she is liable under the Acts, the Collector-General may issue a certificate to the county registrar or sheriff of the county in which the person resides or has a place of business certifying the amount due and outstanding and the person from whom that amount is payable.
(a) For the purposes of this subsection -
' electronic ' has the meaning assigned to it by the Electronic Commerce Act 2000 and an 'electronic certificate' shall be construed accordingly;
' issued in non-paper format ' includes issued in facsimile.
(b) A certificate to be issued by the Collector-General under this section may -
(i) be issued in an electronic or other format, and
(ii) where the certificate is issued in a non-paper format, be reproduced in a paper format by the county registrar or sheriff or by persons authorised by the county registrar or sheriff to do so.
(c) A certificate issued in a non-paper format in accordance with para
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