Article 22 details enforcement seizure procedures for final, unpaid tax debts. The Authority can seize assets held by the taxpayer or third parties. Third parties must provide a statement of amounts owed to the taxpayer within thirty days and remit those funds to the Authority to cover the tax debt. Failure by a third party to comply allows the Authority to seize the third party's own assets. Notably, while these powers are broad, they do not apply to banks without a specific court order, providing a layer of protection for the financial sector and ensuring legal due process for bank-held funds.