(1) Whenever any person makes default in paying any sum which may be levied on that person in respect of income tax, the Collector-General may issue a certificate to the county registrar or sheriff of the county in which the defaulter resides or has a place of business certifying the amount of the sum so in default and the person on whom the sum is leviable.
(a) 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.
(b) A certificate issued in a non-paper format in accordance with paragraph (a) shall -
(i) constitute a valid certificate for all the purposes of this section,
(ii) be deemed to have been made by the Collector-General, and
(iii) be deemed to have been issued on the date that the Collector-General