§ 150-1201. Enforcement authority.

To further enforce the collections of the taxes due under this article, independent of and in addition to the enforcement of any criminal penalties provided by law, the department of finance and/or the department of law are hereby vested with authority, on motion in a court of competent jurisdiction, to include in a rule against a dealer, to show cause is not less than two nor more than ten days, exclusive of holidays, after service thereof, which rule may be tried out of term and in chambers, and shall always be tried by preference why such dealer should not be enjoined and restrained from further pursuit of the business engaged in offering a right to use immovable property for the purpose of parking, storing or berthing of motor vehicles or watercraft; and in case such rule is made absolute, the order therein rendered shall be considered a judgment in favor of the city, prohibiting, restraining and enjoining such dealer from further pursuit of the subject business until such time as the dealer 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. For the purpose of this section the term "dealer" is defined to mean any person engaged, as a business, in offering to anyone the right to use immovable property for the purpose of parking, storing, or berthing motor vehicles or watercraft and subject to the duty to collect the tax imposed by this article on behalf of the city.

(Code 1956, § 56A-10)