114B. Remedies of Commissioner against agent or trustee

The Commissioner shall have the same remedies against all property of any kind vested in or under the control or management of any agent or person acting in a fiduciary capacity as the Commissioner would have against the property of any person liable to pay any duty, interest, penalty or forfeiture payable under this Act and in as full and ample a manner.

[Section 114B inserted by section 154 of Act 45 of 2003 and substituted by section 23 of Act 36 of 2007]