§ 10-6. Failure to pay tax; judgment prohibiting further pursuit of business.

Failure to pay the tax levied under authority of this chapter 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 authority, on 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 authority of this chapter. 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 1968, § 12-6; Ord. No. 453, § 6, 12-15-1981)