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of <h1>Officer may levy penalty after reasonable hearing if liability not already governed by sections 62-64, 73-74A, 129-130</h1> Where a proper officer believes a person is liable to a penalty and that liability is not the subject of proceedings under sections 62, 63, 64, 73, 74, 74A, 129 or 130, the officer may issue an order levying the penalty; such an order may be made only after the person is given a reasonable opportunity to be heard.
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