§ 150-677. Importation without a permit illegal.

The importation into the city of tangible personal property which is subject to tax by truck, automobile or other means of transportation other than a common carrier without having first obtained a permit as described in section 150-676, if the tax imposed by this article on such tangible personal property has not been paid, shall be construed as an attempt to evade payment of such tax and is hereby prohibited and any truck, automobile or means of transportation other than a common carrier and such taxable property may be seized by the director in order to secure it as evidence in a trial and it shall be subject to forfeiture and sale in the manner provided for in this article.

(Code 1956, § 56-63)

State law reference

Similar provisions, R.S. 47:311(B).