(1)The assessing authority may, at any time, by notice in writing, a copy of which shall be forwarded to the Dealer from whom any tax assessed is due at his last address known to the assessing authority, require any person from whom money is due to the Dealer to pay to the assessing authority either forthwith upon the money becoming due or being held at or within the time specified in the notice, not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due by the Dealer in respect of arrears of tax or penalty or the whole of the money when it is equal to or less than that amount.
