Without prejudice to Article 102, where the recovery method referred to in paragraph 1 of this Article cannot be used and the debtor has failed to pay in response to a letter of formal notice sent by the accounting officer, the accounting officer shall effect recovery by enforcement of a decision secured either in accordance with Article 100(2) or by legal action.
Gan dochar d’Airteagal 102, i gcás nach bhféadfar an modh aisghabhála dá dtagraítear i mír 1 den Airteagal seo a úsáid agus gur mhainnigh an féichiúnaí íoc mar fhreagra ar litir fhoirmiúil fógartha a chuir an t-oifigeach cuntasaíochta, déanfaidhan t-oifigeach cuntasaíochta aisghabháil trí chinneadh a fhorfheidhmiú i gcomhréir le hAirteagal 100(2) nó le caingean dlí.