Default judgement was not regarded as the punishment to the defaulter.

缺席判决也不再被视为对缺席者的惩罚。

If there is no relevant office-holder referred to in paragraph, the defaulter to whom the report relates.

如没有段所指的有关人员该报告所关乎的失责人。

Where a relevant office-holder or defaulter receives pursuant to subsection (2) a report made pursuant to subsection (1).

凡有关人员或失责人依据第(2)款收到一份依据第(1)款作出的报告。

The department may apply to the district court to institute civil jurisdiction action against tax defaulter in respect of the overdue tax.

本局可向区域法院申请发出传讯令状，向欠税人进行民事起诉，追讨欠税。

If he does not satisfy the judgment, or no one in court offers himself as surety on his behalf, the creditor may take the defaulter with him.

如果他没有履行偿还债务的裁决，或者法庭上没有人为他担保，债权人可以认为他违约。