(1) If a judgment decrees that the claimed amount be
recovered, the recovery of a government claimed amount shall have
priority over the recovery of a personal claimed amount.
Provided that if any judgment has been made to recover a
personal claimed amount before making the judgment to the effect
that a governmental claimed amount be recovered, no priority shall
be given to the government claimed amount.
(2) If the government claimed amount or other amount has
not been recovered pursuant to the judgment or there is a situation
that such amount cannot be recovered, except where the property
belonging to the offender liable to pay such claimed amount or other
amount has already been attached previously, such property shall be
attached as soon as possible after the passage of the judgment.
(3) If the offender fails to pay the claimed amount or other
amount referred to in sub-section (1) within thirty days from the date
on which the judgment becomes final, such amount shall be
recovered, in the case of a movable property attached pursuant to
sub-section (2), by receiving such movable property from the body
holding it, and in the case of an immovable property so attached, by
auctioning such immovable property.
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(4) Such person shall be imprisoned for the government
claimed amount that has not been recovered even from the proceeds
of the auction of the property pursuant to sub-section (3).