§ 150-720. Rule to show cause for failure to pay tax; effect thereof.

Failure to pay any tax due, as provided in this article, shall ipso facto, without demand or putting in default, cause such tax, interest, penalties and costs to become immediately delinquent, and the director is hereby vested with authority, on motion in a court of competent jurisdiction, to take a rule on such dealer, to show cause in not less than two or more than ten days, exclusive of holidays, after the service thereof, which may be tried out of term and in chambers, and shall always be tried by preference, why the dealer should not be ordered to cease from further pursuit of business as a dealer. In case such rule is made absolute, the order thereon rendered shall be considered a judgment in favor of the city, prohibiting such dealer from the further pursuit of such business until such time as he has paid the delinquent tax, interest, penalties and costs. Every violation of the injunction shall be considered as a contempt of court and punished according to law. For the purpose of the enforcement of this article, and the collection of the tax levied hereunder, it is presumed that all tangible personal property, subject to the provisions of this article, imported into this city or held in this city by any dealer is to be sold at retail, used, consumed or stored for use or consumption or leased or rented within this city and is subject to the tax herein levied; provided, that such presumption shall be prima facie only, and subject to proof furnished to the director.

(Code 1956, § 56-84)