If the tax is not paid within 14 days from the date on which it becomes due, a notice of demand in Form O shall be served on the person liable to pay the same. When 15 days shall have elapsed after the delivery of a notice of demand and the sum due is not paid of sufficient cause is not shown to the Executive Officer within this period, the Tax Collector shall proceed with a warrant of distress in Form P, signed by the Executive Officer. Every warrant issued for this purpose shall be recorded in register in Form R. The Executive Officer shall initial the register when signing the warrants. In cases where, for special reasons it is considered that warrant should not be issued the Executive Officer's orders shall be taken and the fact noted in the register against the item.
