(1)When any sum is due from any person on account of, -(a)Tax on advertisements other than the advertisements published in newspapers; or(b)Any other tax, fee or charges leviable under this Act;the Chief Officer of the Municipality may either prosecute such person, if prosecution lies under the provisions of this Act, or cause to be served on him a notice of demand in such form, as may be prescribed or in any other form to the like effect.
