§ 150-760. Appeal to council and then to court.

Any dealer who shall be aggrieved:

(1)

By any decision, order, finding or assessment of the director made pursuant to the provisions of this article;

(2)

By his refusal or failure to act; or,

(3)

By any certification of debt to the clerk of a court;

may appeal therefrom to the council by filing with the director a petition of appeal addressed to the council in the manner and form and within the time and subject to such terms and conditions as the director shall prescribe by rule approved by the council. No such appeal shall stay the collection of any tax or the enforcement thereof by entry as a judgment, unless by order of the council and then only after security approved by the director shall have been furnished to him. The judgment or order of the council respecting any matter arising under the provisions of this article may be reviewed by any court of competent jurisdiction in the manner provided for by law.

(Code 1956, § 56-100)