36.—(1) If any sum payable in respect of any tax remains unpaid at the expiration of the prescribed time, a notice shall be served upon the person or any one of the persons, if more than one, liable to pay the tax, requiring him to pay, within 15 days of the service of the notice, such sum together with a fee of such amount as may be prescribed for the cost of the notice.
(2) If no person liable to pay the tax can be found, such notice shall be deemed to have been duly served by the posting thereof at the offices of the Comptroller and by affixing a copy thereof to some conspicuous part of the premises in respect of which the tax is payable.
(3) If any such sum or any part thereof remains due and unpaid at the expiration of that period of 15 days or such further period as may be allowed by the Comptroller, it shall be deemed to be arrears of tax and may be recovered as hereinafter provided.
(4) If any tax is not paid within the period prescribed in subsection (3), the Comptroller may, in his discretion, add thereto a sum not exceeding 5% of the amount of the tax payable and the provisions of this Act relating to the collection and recovery of tax shall apply to the collection and recovery of that sum.