Walker |
Code of Ordinances |
Chapter 18. TAXATION |
Article II. SALES AND USE TAX—1961 |
Division 9. REMEDIES FOR COLLECTION, INCLUDING INTEREST, PENALTIES, ETC. |
§ 18-180. Refusal to pay tax; collection enforced.
Latest version.
If any dealer against whom taxes have been assessed under the provisions of this article, shall refuse or neglect to pay such taxes within the time prescribed in this article, it shall be lawful for the tax collector, or his duly authorized representative who is charged with the enforcement of collection of such taxes, to enforce collection of such taxes together with such interest and other additional amounts as are added by law, by distraint and sale of property or rights to property belonging to the delinquent dealer.
(Ord. No. 8-1992-1, § 9.20, 8-10-92)