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

(a)

The failure of any dealer to pay the tax and any interest, penalties, or costs due under the provisions of this section on any tangible personal property imported from outside the town for use, consumption, distribution or storage to be used in this town, or imported for the purpose of leasing or renting the same, shall make the tax, interest, penalties, or costs ipso facto delinquent. This failure shall moreover be a sufficient ground for the attachment of the personal property imported wherever it may be found, whether the delinquent tax payer is a resident or nonresident, and whether the property is in the possession of the delinquent taxpayer or in the possession of other persons.

(b)

It is the intention of this section to prevent the disposition of the said tangible personal property in order to insure payment of the tax imposed by this article, together with interest, penalties and costs, and authority to attach is hereby specifically granted to the tax collector. The procedure prescribed by law in attachment proceedings shall be followed except that no bond shall be required of the school board.

(Ord. No. 8-1992-1, § 9.02, 8-10-92)