§ 66-191. Civil liability for tax.  


Latest version.
  • In the event of the failure by any person to pay to the director of finance the tax required under this article when the tax shall be due, such person shall be liable to the city for such tax, together with interest and penalties. The city may bring an action to collect such tax, interest, and penalties in any court of competent jurisdiction.

(Code 1968, § 23-55; Code 1996, § 66-191)