(1) Notwithstanding the assignment by -
(a) any regulations under section 17(1) to the Collector-General or any other person of any function referred to in that section in relation to employment contributions,
(b) any regulations under section 23(1) to the Collector-General or any other person of any function referred to in that section in relation to self-employment contributions, or
(c) any regulations under section 30G(1) to the Collector-General or any other person of any function referred to in that section in relation to contributions under Chapter 5B of Part 2,
all sums due to the Social Insurance Fund, other than in accordance with section 336, shall be recoverable as debts due to the State and, without prejudice to any other remedy, may be recovered by the Minister as a debt under statute or simple contract debt in any court of competent jurisdiction.
(2) Notwithstanding section 272, or any provision in any other enactment specifying the period within which proceedings may be
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