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    <title>Recovery of penalties, fine, interest and other sums.</title>
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    <description>Sums imposed under the Act by way of interest, fine, penalty, or any other charge are recoverable in the manner provided in this Part for the recovery of arrears of tax, treating those statutory charges as subject to the same collection and enforcement regime applicable to tax arrears.</description>
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      <description>Sums imposed under the Act by way of interest, fine, penalty, or any other charge are recoverable in the manner provided in this Part for the recovery of arrears of tax, treating those statutory charges as subject to the same collection and enforcement regime applicable to tax arrears.</description>
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