Article (40)
 

(a)      The Director shall issue collection orders for the taxes and the fines in the cases that have been settled amicably pursuant to the provisions of this Law or for the taxes and fines that have been ordered by the courts. These orders shall be served on the concerned parties in accordance with the service of notice provisions stipulated in paragraph (d) of Article (27) of this Law to notify them of the necessity of the payment thereof within one month of the date of service.

(b)   If the taxes or fines are not paid within the period prescribed for the settlement of collection orders by virtue of paragraph (a) of this Article, the Director my immediately proceed with foreclosure and execution proceedings in accordance with the provisions of the applicable "State Funds Collection Law", without the need to abide by any of the service or publication procedures stipulated in Articles (6) and (7) of the said Law.

(c)     Fines for offences of evasion pursuant to the provisions of this Law shall be considered as civil indemnification of the Department and shall not be governed by the provisions of the law and general amnesty.

(d)    The Department shall have the right to sell any abandoned goods after six months if no claim is filed for them within that period. Any residual amount remaining after deduction of the tax due, any fines or other expenses from the sales price shall be held in trust by the Department on behalf of the owners of the goods.

(e)   Notwithstanding the provisions of paragraph (d) above, the Department shall have the right to sell the perishable goods in dispute, holding the price received in trust pending settlement of the dispute in question.

Article (41)
 

   A fund shall be established in the Department to which a percentage not exceeding 20 percent of the proceeds of the fines shall be credited for the purpose of improving working conditions, enhancing Department staff efficiency and providing health, cultural, social and housing services as well as incentives and motivations for outstanding performance and for all who have been instrumental in revealing any tax evasion or have apprehended contraband goods. Regulations governing this fund and the related procedures shall be made.