§ 150-1011. Penalties—Civil.

To further enforce the collection of the taxes due under this article independent of and in addition to the enforcement of the criminal penalties herein provided for under this section, the department of finance and/or the department of law are hereby vested with authority, on motion in court of competent jurisdiction, to invoke and include in a rule or summary proceeding against a hotel operator and/or the person responsible for the remittance of the tax requiring them to show cause in not less than two nor more than ten days after service thereof, exclusive of holidays, which matter may be tried out of term and in chambers, and shall always be tried by preference, when such hotel operator should not be enjoined and restrained from further pursuit of the business; and in case such rule is made absolute, the order thereon rendered shall be considered a judgment in favor of the city prohibiting, restraining and enjoining such hotel operator from further pursuit of the business until such time as he has paid the delinquent tax, penalties, interest, attorney's fees and costs due; and every violation of the injunction shall be considered as a contempt of court and punishable as such according to law.

(Code 1956, § 63B-10)