§ 150-189. Same—Surrender of property subject to distraint.

Any person in possession of property or rights to property subject to distraint upon which a levy has been made, shall, upon demand by the director of the department of finance or his authorized assistants making such levy, surrender such property or rights to the director or his authorized assistants unless such property or right is, at the time of such demand, subject to an attachment or execution under any judicial process. Any person failing or refusing to surrender any such property or rights shall be liable to the city in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of the taxes, penalties and interest and other costs and charges which are due.

(Code 1956, § 62-37)