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<h1>Recovery of amounts: recovery officers may attach property and bank accounts to enforce penalties and disgorgement orders.</h1> Recovery of amounts from persons who fail to pay penalties, comply with disgorgement directions or pay Board fees is effected by a designated Recovery Officer who issues a certificate of the amount due and may recover it by attachment and sale of movable or immovable property, attachment of bank accounts, arrest and detention, appointing a receiver, and other measures modelled on specified Income-tax certificate and enforcement provisions applied with modifications to amounts due under this Act.