law: 152. Presentation of bill.
  (1) When any tax has become due, the Commissioner shall cause to be presented to the person liable for the payment thereof, a bill for the amount due:
  Provided that no such bill shall be necessary in the case of
  (a) a tax on vehicles and animals;
  (b) a theatre-tax; and
  (c) a tax on advertisements.
  (2) Every such bill shall specify the particulars of the tax and the period for which the charge is made.