(1) Where a person fails to pay tax on the due date and the Commissioner-General has reason to believe that the person may leave the country, the Commissioner-General may, by notice in writing, request the Comptroller-General of Immigration to prevent the person from leaving the country.

(2) The Comptroller-General of Immigration shall, on receiving the notice under subsection (1), prevent the person from leaving the country for a period of seven days from the time the notice is served on the Comptroller-General of Immigration.

(3) The Commissioner-General shall withdraw the notice if the person pays the tax or arranges to pay the tax in a manner satisfactory to the Commissioner-General.

(4) The High Court may, on an application by the Commissioner-General, extend the period referred to in subsection (2).