§ 26-55-243 - Delinquent tax payments -- Collection procedure.
26-55-243. Delinquent tax payments -- Collection procedure.
(a) If any distributor of motor fuel shall become delinquent in the payment of any tax prescribed by law on motor fuel, it shall be the duty of the Director of the Department of Finance and Administration when the tax is determined, either by the report of the distributor or by such investigations as the director may have made, to assess the tax so determined against the delinquent taxpayer, together with a penalty of twenty percent (20%) on the amount of the tax, and to certify the amount of the tax and penalty to the Treasurer of State.
(b) (1) The director also at the same time shall certify the amount of the tax and penalty to the clerk of the circuit court of the county where the tax or any part thereof accrued.
(2) It shall be the duty of the clerk to file the certificate of record and to enter the same in the circuit court for judgment and decrees under the procedure prescribed for filing transcripts of judgments by 16-19-1011.
(c) Execution shall thereupon be issuable forthwith by the clerk of the circuit court directed to the sheriff, who shall make a levy on any property, assets, and effects of the distributor against whom the tax is assessed.