§ 18-161. Enforcement.

§ 18-162. Failure of dealer to pay tax on imported property.

§ 18-163. Failure to pay tax; delinquent.

§ 18-164. Same—Interest.

§ 18-165. Estimation, assessment of tax by collector when dealer fails to report and pay; presumption of correctness; specific penalty.

§ 18-166. Final return of dealer selling, quitting business; purchasers to withhold taxes from purchase price; personal liability of purchaser.

§ 18-167. Notice to be given creditors, holders of property, debtors of delinquent dealer; consent of collector required prior to transfer or disposition.

§ 18-168. Collector to ascertain true cost of imported goods and assess tax when dealer's invoice does not reflect same.

§ 18-169. Collector authorized to fix consideration of leases and rentals when false.

§ 18-170. Collector authorized to examine transportation companies books; court judgement.

§ 18-171. Dealer fails to make a return within the time required; notice.

§ 18-172. Dealer fails to make return and refuses to permit an examination of books.

§ 18-173. Importing taxable property in vehicle without permit deemed attempt to evade; seizure of vehicle and property.

§ 18-174. Attaching imported property for noncompliance; violations, penalty.

§ 18-175. Liability of person; personal debt.

§ 18-176. Authority to require a bond.

§ 18-177. Audit on dealers failing to report.

§ 18-178. Audit; determination.

§ 18-179. Arbitrary assessment when collection jeopardized; payment of assessments.

§ 18-180. Refusal to pay tax; collection enforced.

§ 18-181. Dealer liable for uncollected taxes.

§ 18-182. Penalties.

§ 18-183. Corporation not to dissolve, merge, reorganize, withdraw from state until amount due is paid.

§ 18-184. Failure to pay tax; interest.

§ 18-185. Penalties and interest payable to taxing authority.

§ 18-186. Checks returned unpaid; penalty.

§ 18-187. No prescription running against any tax.

§ 18-188. Interruption of prescription against any tax.

§§ 18-189—18-200. Reserved.