If any dealer is delinquent in the payment of the tax provided for in this article,
the director may give notice of the amount of such delinquency by registered or certified
mail to all persons having in their possession or under their control any credits
or other personal property belonging to such dealer or owing any debts to such dealer
at the time of receipt by them of such notice, and, thereafter, any person so notified
shall neither transfer nor make any other disposition of such credits, other personal
property or debts until the director shall have consented to a transfer or disposition
or until 30 days shall have elapsed after the receipt of such notice. All persons
so notified must, within five days after receipt of such notice, advise the director
of all such credits, other personal property or debts in their possession, under their
control or owing by them, as the case may be.
(Code 1956, § 56-82)
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