81. Any duty or other amounts exigible under this Act are debts due to the Crown; they are recoverable before any court of competent jurisdiction or in any manner provided by this Act.
Any sum owing to the Crown under this Act shall be secured by a legal hypothec on the debtor’s movable or immovable property designated in the notice of registration.
1978, c. 36, s. 81; 1992, c. 57, s. 608; 1993, c. 71, s. 59.