§ 114-44. Penalty for violation of article.  


Latest version.
  • Any person violating any of the provisions of this article, unless otherwise stated, shall be guilty of a misdemeanor and, on conviction, shall be punished according to the provisions of section 1-10. Such fine and imprisonment shall be in addition to any other penalty imposed by any particular section of this article or applicable provision of state law. Any persons failing to pay the privilege taxes imposed by this article, and to obtain a license as required, but pursuing the business for which a privilege tax is imposed without procuring such license, may be proceeded against by suit, in addition to being dealt with criminally. The director of revenues and assessments may seize and sell any property of such person liable for such tax and penalty, in the same manner as he may distrain and sell property of other taxpayers delinquent for the payment of ad valorem taxes due on personal property.

(Code 1971, § 17-25)