26. (1) If the master of any vessel in respect of which any tolls, dues, rates, charges or penalties are payable under this Ordinance, or any regulations or orders made thereunder, refuses or neglects to pay the same or any part thereof on demand, the Authority may distrain or arrest of its own authority such vessel, and the tackle, apparel or furniture belonging thereto, or any part thereof, and detain the same until the amount so due is paid. (2) In case any part of the said tolls, dues, rates, charges or penalties, or of the costs of the distress or arrest or of the keeping of the same, remains unpaid for a period of fifteen days next after any such distress or arrest has been so made, the Authority may cause the vessel, or other things so distrained or arrested, to be sold, and with the proceeds of such sale may satisfy such tolls, dues, rates, charges or penalties and costs of sale remaining unpaid, rendering the surplus, if any, to the master of such vessel on demand.