Si cualquier persona sujeta al pago de cualquier contribución impuesta por esta parte olvida o rehúsa pagar la misma dentro de los diez (10) días siguientes a la notificación y requerimiento del Secretario, éste cobrará dicha contribución con los intereses y cantidades adicionales que exige la ley, mediante embargo y venta, del mismo modo y manera que para el cobro de las contribuciones sobre la propiedad dispone la ley.
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