16. When a person has not made a payment exigible from him under a fiscal law, the Minister, after serving upon him, in accordance with the ordinary rules of service, a ten days’ notice at his last known place of residence, may, whether or not there is an appeal or objection to assessment pending, issue a certificate of default and prescribe the seizure of the property of that person in default.
The property seized under this section shall be kept for ten days at the cost and expense of the owner and if he does not pay the amount so owing and the cost and expenses within ten days, the property seized must be sold according to the instructions of the Minister.
Subject to section 31, any excess from such sale, after deducting the amount owing and all costs and expenses, shall be paid or remitted to the owner of the property seized.
The provisions of the Code of Civil Procedure respecting exemption from seizure apply to the execution contemplated in this section.