17. When the Minister has reasonable grounds to believe that a person has left or is about to leave Québec or dispose of his property to avoid payment of any duties, he may, before the day otherwise fixed for payment, by a notice served personally or sent to that person by registered mail, require payment of all the duties, interest and penalties owed by that person or which would be owed by him if the date of payment had occurred and they must be paid immediately, notwithstanding any other provision of a fiscal law.
Notwithstanding the first paragraph, sections 10.1, 12.0.2, 12.0.3, 17.0.1 and 21.0.1 apply except where the Minister has legitimate reasons to believe that a person has left or is about to leave Québec.
When a person is in default to pay the duties, interest or penalties exigible under this section, the Minister may prescribe that the property of that person be seized and section 16 then applies with the necessary modifications.
1972, c. 22, s. 17; 1975, c. 83, s. 84; 1993, c. 16, s. 358; 1995, c. 63, s. 279; 1998, c. 16, s. 299; 2000, c. 36, s. 4.