§ 18-173. Importing taxable property in vehicle without permit deemed attempt to evade; seizure of vehicle and property.
Latest version.
The importation into this town of tangible personal property which is subject to tax,
by truck automobile, or other means of transportation other than a common carrier,
without having first obtained a permit as described in section 18-151 (if the tax imposed by this article on said tangible personal property has not been
paid), shall be construed as an attempt to evade payment of the said tax and the same
is hereby prohibited, and the said truck, automobile, or means of transportation other
than a common carrier, and said taxable property may be seized by the tax collector
in order to secure the same as evidence in a trial and the same shall be subject to
forfeiture and sale in the manner provided for in this article.
