§ 11-32. Failure to pay; judgment prohibiting further pursuit of business.
Latest version.
Failure to pay the tax levied under the authority of this article shall ipso facto,
without demand or putting in default, cause the tax, interest, penalties, and costs
to become immediately delinquent. The tax collector or other tax collecting official
is hereby vested with the authority, on the motion in a court of competent jurisdiction,
to take a rule on the delinquent taxpayer to show cause in not less than two nor more
than ten days, exclusive of holidays, why the delinquent taxpayer should not be ordered
to cease from further pursuit of the business taxed under the authority of this article.
This rule may be tried out of term and in chambers and shall be tried by preference.
If the rule is made absolute, the order therein rendered shall be considered a judgment
in favor of the local governmental subdivision prohibiting the taxpayer from the further
pursuit of the business therein until he has paid the delinquent tax, interest, penalties,
and costs, and every violation of the injunction shall be considered a contempt of
court, punishable according to law.
(Code 1969, § 12-6)
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