Recovery powers: Recovery Officer can attach assets and bank accounts to enforce penalties and disgorgement orders. A Recovery Officer may issue a specified-form certificate for amounts due for penalties, disgorgement or fees and recover them by attachment and sale of movable and immovable property, attachment of bank accounts, arrest and detention, or appointment of a receiver, applying the income tax certificate proceedings with necessary modifications. Transfers to certain relatives without adequate consideration made after the amount fell due are treated as continuing assets of the debtor; the Recovery Officer may seek district administration assistance and such recoveries have precedence over other claims.