The liability of any person, or dealer arising from any tax, interest and penalty,
or any of them, imposed by this article, from the time they are due, shall be a personal
debt of such person, or dealer to the taxing authority recoverable in any court of
competent jurisdiction in an action at law by the parish school board. Such debts,
whether sued upon or not, shall be a lien on all the property of such delinquent person,
or dealer, except as against an innocent purchaser for value without notice in the
actual course of business, and shall have preference in any distribution of the assets
of the person, or dealer, whether in bankruptcy, insolvency, or otherwise. The proceeds
of any judgment or order obtained hereunder shall be paid to the parish school board
sales and use tax department.
(Ord. No. 8-1992-1, § 9.15, 8-10-92)
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