Where a manufacturer fails to file a report within the time limit prescribed in Article 23, the competent tax authority shall request him to file the report and pay the commodity tax in three days. If the manufacturer still fails to file the commodity tax report during the three-day period, the competent tax authority shall undertake investigation and assess the commodity tax payable. If the manufacturer fails to pay the assessed tax payable within the prescribed time limit, the competent tax authority may prohibit the manufacturer to ship out the commodities until the payment is made.