Section 446:
Powers in case of non-compliance with notice, etc.
In the event of non-compliance with the
terms of any notice, order or requisition issued to any power under this Act or any rule, regulation or byelaw made thereunder, requiring such person to execute any work or to do any act it shall be lawful for the
authority or officer at whose instance the notice, order or requisition has been issued, whether or not the
person in default is liable to punishment for such default or has been prosecuted or sentenced to any
punishment therefor, after giving notice in writing to such person, to take such action or such steps as
may be necessary for the completion of the act or the work required to be done or executed by such
person and all the expenses incurred on such account shall be payable to the Commissioner on demand
and if not paid within ten days after such demand, shall be recoverable as an arrear of tax under this Act.