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

(a)

The failure of any dealer who imports tangible personal property from outside the town into the town for use or consumption or distribution or storage to be used or consumed in this town, or who imports for lease or rental any tangible personal property subject to the provisions of this article, to pay any tax, interest, penalties, or costs under this article, shall ipso facto make the said tax, interest, penalties and costs delinquent and shall be construed as an attempt to avoid the payment of same which shall be sufficient grounds for attachment of such tangible personal property wherever the same may be located or found, whether said delinquent dealer be a resident or non-resident of this town, and whether said tangible personal property is in the possession of said delinquent dealer or in the possession of other persons, firms, corporations or associations of persons, provided that it is the intention of this article 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 authorized and granted to the tax collector.

(b)

In addition to the penalties prescribed in this and section 18-173, any person, or dealer, who shall violate the provisions thereof, upon conviction shall be fined in a sum of not more than one hundred dollars ($100.00) or imprisonment in jail for a period of not more than ninety (90) days or by both such fine and imprisonment, in the discretion of the court. And, each importation or shipment by truck, automobile, or other means of transportation, other than a common carrier, found to be in violation of the provisions of these sections shall constitute a separate offense.

(Ord. of 8-1-61, § 12(a); Ord. No. 8-1992-1, § 9.14, 8-10-92)