12. The duties and other amounts owed by a person under a fiscal law shall be debts owing to the Government; they may be recovered before any court of competent jurisdiction or in any other manner provided by a fiscal law; the amounts collected under such a law shall form part of the consolidated revenue fund.
Every amount owing to Her Majesty in right of Québec under a fiscal law shall be a privileged debt secured by a legal hypothec and ranking immediately after law costs.
Any registration of a privilege under a fiscal law effected before 22 December 1978 is deemed to be the registration of a legal hypothec, except with regard to pending cases on that date.
1972, c. 22, s. 12; 1978, c. 25, s. 5, s. 23; 1991, c. 67, s. 559.