§ 22-79. Remedies for collection, including interest, penalties, etc.

(a)

For the purpose of the enforcement of this article, and the collection of the tax levied hereunder, it is presumed that all tangible personal property subject to the provisions of this article imported into the authority or held in the authority by any dealer is to be sold at retail, used or consumed, or stored for use or consumption in the authority, or leased or rented within the authority, and is subject to the tax herein levied; provided, that such presumption shall be prima facie only, and subject to proof furnished to the collector.

(b)

Failure to pay any tax due as provided in this article, shall ipso facto, without demand or putting in default, cause said tax, interest, penalties, and costs to become immediately delinquent, and the governing body is hereby vested with authority on motion in a court of competent jurisdiction, to take a rule on the said dealer, to show cause in not less than two (2) or more than ten (10) days, exclusive of holidays, after the service thereof, which may be tried out of term and in chambers, and shall always be tried by preference, why said dealer should not be ordered to cease from further pursuit of business as a dealer, and in case said rule is made absolute, the order thereon rendered shall be considered a judgment in favor of the governing body, prohibiting such dealer from further pursuit of said business until such time as he has paid the said delinquent tax, interest, penalties and costs, and every violation of the injunction shall be considered as a contempt of court, and punished according to law.

(c)

If the amount of tax due by the dealer is not paid on or before the twentieth (20th) day of the month next following the month for which the tax is due, there shall be collected, with said tax, interest upon said unpaid amount, at the rate of twelve (12) percent per annum, or fractional part thereof, to be computed from the first day of the month next following the month for which the tax is due until it is paid; and in addition to the interest that may be so due there shall also be collected a penalty equivalent to five (5) percent for each thirty (30) days, or fraction thereof, of delinquency, not to exceed twenty-five (25) percent in aggregate, of the tax due, when such tax is not paid, within thirty (30) days of the date the tax first becomes due and payable, and in the event of suit, attorney's fees at the rate of ten (10) percent of the aggregate of tax, interest and penalty.

(d)

In the event any dealer fails to make a report and pay the tax as provided by this article, or in case the dealer makes a grossly incorrect report or a report that is false or fraudulent, it shall be the duty of the collector to make an estimate for the taxable period of the retail sales, or sales of service, of such dealer, or of the gross proceeds from rentals or leases of tangible personal property by the dealer, and an estimate of the cost price of all articles of tangible personal property imported by the dealer for use or consumption or distribution or storage to be used or consumed in the authority, and assess and collect the tax and interest, plus penalty, that may have accrued thereon, which shall be considered prima facie correct, and the burden to show the contrary shall rest upon the dealer. In the event such estimate and assessment requires an examination of books, records, or documents, or an audit thereof, then the collector shall add to the assessment the cost of such examination, together with any penalties accruing thereon. Such costs and penalties when collected shall be placed to the account of the "Ouachita Parish Sales Tax District No. II" in the same manner as are the taxes collected under this article.

If any dealer fails to make any return required by this article or makes an incorrect return, and the circumstances indicate willful negligence or intentional disregard of rules and regulations, but no intent to defraud, there shall be imposed, in addition to any other penalties provided herein, a special penalty of five (5) percent of the tax or deficiency found to be due, or ten dollars ($10.00), whichever is the greater. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due and can be enforced either in a separate action or in the same action for the collection of the tax.

(e)

If any dealer liable for any tax, interest or penalty hereunder shall sell out his business or stock of goods or shall quit the business, he shall make a final return and payment within fifteen (15) days after the date of selling or quitting business. His successor, successors or assigns, if any, shall withhold sufficient amount of the purchase money to cover the amount of such taxes, interest and penalties due and unpaid until such time as the former owner shall produce a receipt from the collector showing that they have been paid, or a certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business or stock of goods shall fail to withhold purchase money as provided, he shall be personally liable for the payment of the taxes, interest and penalties accrued and unpaid on account of the operation of the business by any former owner, owners or assignors.

(f)

In the event that any dealer is delinquent in the payment of the tax herein provided for, the collector may give notice of the amount of such delinquency by registered mail to all persons having in their possession or under their control, any credits or other personal property belonging to such dealer, or owing any debts to such dealer at the time of receipt by them of such notice and thereafter any person so notified shall neither transfer nor make any other disposition of such credits, other personal property, or debts until the collector shall have consented to a transfer or disposition, or until thirty (30) days shall have elapsed from and after the receipt of such notice. All persons so notified must, within five (5) days after receipt of such notice, advise the collector of any and all such credits, other personal property, or debts, in their possession, under their control or owing by them, as the case may be.

(g)

In the event the dealer has imported tangible personal property and he fails to produce an invoice showing the cost price of the articles which are subject to tax, or the invoice does not reflect the true or actual cost price, then the collector shall ascertain, in any manner feasible, the true cost price and assess and collect the tax with interest, plus penalties, if such have accrued, on the true cost price as assessed by him. The assessment so made shall be considered prima facie correct, and the burden shall be on the dealer to show the contrary.

(h)

In the case of the lease or rental of tangible personal property, if the consideration given or reported by the dealer does not, in the judgment of the collector, represent the true and actual consideration, then the collector is authorized to fix the same and collect the tax thereon for the authority in the same manner as above provided in paragraph (g), with interest plus penalties, if such have accrued.

(i)

In the event any transportation company, agency, or firm shall refuse to permit examination of its books, records and other documents by the collector, the collector may proceed by rule, in term or in vacation, in any court of competent jurisdiction and require said transportation company, agency or firm to show cause why the collector should not be permitted to examine its books, records or other documents, and in case said rule be made absolute, the same shall be considered a judgment of the court and every violation of said judgment as a contempt thereof and punished according to law.

(j)

If any dealer, subject to make and file a return required by any of the provisions of this article, fails to render such return within the time required, or renders a return which is false or fraudulent, in that it contains statements which differ from the true gross sales, purchases, leases, or rentals, or other transactions, taxable under this article, or otherwise fails to comply with the provisions of this article for the taxable period for which said return is made, the collector shall give such dealer fifteen (15) days' notice, in writing, requiring such dealer to appear before him, or his assistant, with such books, records and papers as he may require, relating to the business of such dealer, for such taxable period; and said collector may require such dealer, or the agents or employees of such dealers, to give testimony or to answer interrogatories, under oath administered by the collector or his assistants, respecting the sale at retail, the use, or consumption or distribution, in the authority, or lease or rental of tangible personal property or other transactions, subject to tax, or the failure to make report thereof, as provided in this article.

(k)

If any dealer fails to make a return, or refuses to permit an examination of his, the dealer's, books, records, or paper, or to appear and answer questions within the scope of such investigation relating to the sale, use, consumption, distribution, storage, lease or rental of tangible personal property, or sale of services, the collector may apply to any court of competent jurisdiction, for an order requiring such dealer to make such return, or requiring the dealer, or his agents or employees, to appear and answer any such questions or permit such examinations, and the court or any judge thereof, shall thereupon issue an order, upon such reasonable notice as shall be prescribed therein, to be served upon said dealer or the agents or employees of such dealer, directing him or them to so appear and testify, and to produce such books, records and papers as may be required. Any person, or any member of any firm, co-partnership, joint venture, association or corporation, or any agent or employee thereof, failing to comply with any such order shall be guilty of contempt, and shall be punished as provided by law in cases of contempt.

(l)

The importation into the authority of tangible personal property which is subject to tax, by truck, automobile, other means of transportation other than a common carrier, without having first obtained a permit as described in section 22-78 (if the tax imposed by this article on said tangible personal property has not been paid), is prohibited and shall be construed as an attempt to evade payment of the said tax, and the truck, automobile, or means of transportation other than a common carrier, and the taxable property may be seized by the collector in order to secure the same as evidence in a trial, and the same shall be subject to forfeiture and sale in the manner provided for in this article.

(m)

The failure of any dealer who imports tangible personal property from outside the authority into the authority for use or consumption or distribution or storage to be used or consumed in the authority, or who imports for lease or rental any tangible personal property subject to the provisions of this article, to pay any tax, interest, penalties, or costs under this article, shall ipso facto make the said tax, interest, penalties and costs delinquent and shall be construed as an attempt to avoid the payment of same which shall be sufficient grounds for attachment of such tangible personal property wherever the same may be located or found whether said delinquent dealer be a resident or non-resident of the authority, and whether said tangible personal property is in the possession of said delinquent dealer or in the possession of other persons, firms, corporations or associations of persons; provided, that it is the intention of this article to prevent the disposition of the said tangible personal property in order to insure payment of the tax imposed by this article, together with interest, penalties and costs, and authority to attach is hereby specifically authorized and granted to the authority.

In addition to the penalties prescribed in this and the preceding section (paragraph (l)), any person, or dealer, who shall violate the provisions thereof, upon conviction shall be fined in a sum of not more than one hundred dollars ($100.00) or imprisonment in jail for a period of not more than ninety (90) days or by both such fine and imprisonment, in the discretion of the court. And, each importation or shipment by truck, automobile, or other means of transportation, other than a common carrier, found to be in violation of the provisions of these sections shall constitute a separate offense.

(n)

The liability of any person, or dealer arising from any tax, interest and penalty, or any of them, imposed by this article, from the time they are due, shall be a personal debt of such person, or dealer to the authority recoverable in any court of competent jurisdiction in an action at law by the authority. Such debts, whether sued upon or not, shall be a lien on all the property of such delinquent person, or dealer, except as against an innocent purchaser for value without notice in the actual course of business, and shall have preference in any distribution of the assets of the person, or dealer, whether in bankruptcy, insolvency, or otherwise. The proceeds of any judgment or order obtained hereunder shall be paid to the collector.

(o)

The authority may require a bond or other security for the payment of any taxes, fees, interest and penalties, or any of them imposed pursuant to this article when he shall find that the collection thereof may be prejudiced without such security.

(p)

If any person, or dealer, shall fail to make a return or report as required by this article, the collector, within three (3) years after the last day on which the omitted report could have been filed without penalty, may make an estimate of the amount of taxes such person, or dealer, is liable to pay under the terms of this article, from any information he is able to conveniently obtain, and according to such estimate so made by him assess the taxes, fees, penalties and interest due the authority from such person, or dealer, give notice of such assessment to such person, or dealer, and must make demand upon him for payment, or otherwise the said claim shall prescribe.

(q)

After a return or report is filed under the provisions of this article, the collector shall cause to be examined and made such further audit or investigation as he may deem necessary, and if therefrom, he shall determine that there is a deficiency with respect to the payment of any tax due under this article, he shall assess the additional amount of tax, and any penalties and interest, or either of them due the governing body from such person, or dealer, and make demand upon him for payment.

(r)

If the collector finds that any person, or dealer liable for the payment of any tax under this article designs quickly to depart from the authority or to remove therefrom his or its property, subject to any lien under the provisions of this article, or to discontinue business, or to do any other act tending to prejudice or render wholly, or partly ineffectual any proceedings that might be instituted to collect such tax, whereby it shall have become important that such proceedings be instituted without delay, the collector may make an arbitrary assessment as herein provided, whether or not any return or report is then due by law, and may proceed under such arbitrary assessment to collect the tax or demand security for it, and thereafter shall cause notice of such findings to be given to such a dealer, together with a demand for an immediate return or report, and immediate payment of such tax.

All taxes, penalties and interest assessed pursuant to the provisions of the last three (3) preceding sections, shall be paid within fifteen (15) days after notice and demand shall have been mailed to the dealer liable therefor by this governing body. If such taxes, penalties and interest so assessed shall not be paid within such fifteen (15) days, there shall be added to the amount assessed, in addition to interest as hereinbefore provided, and any other penalties provided by this article, a sum equivalent to five (5) percent of the tax.

(s)

If any dealer against whom taxes have been assessed under the provisions of this article, shall refuse or neglect to pay such taxes within the time prescribed in this article, it shall be lawful for the collector, or his duly authorized representative who is charged with the enforcement of collection of such taxes, to enforce collection of such taxes, together with such interest and other additional amounts as are added by law, by distraint and sale of property or rights to property belonging to the delinquent dealer.

(t)

Any dealer who shall neglect, fail or refuse to collect the tax as provided in section 22-74 of this article upon any, every and all retail sales made by him, or his agent, or employee, which is subject to tax, shall be liable for and pay the tax himself.

(u)

For any one of the following violations, in addition to being liable for the other penalties provided herein, the party named shall be guilty of a misdemeanor and upon conviction be punished by a fine of not more than one hundred dollars ($100.00), or imprisonment in jail for not more than three (3) months, or both, in the discretion of the court:

(1)

Any person who as a purchaser is obligated to report and pay the tax imposed upon any purchase made by him under section 22-74 of this article, and who fails, neglects and refuses to file a return thereof with the collector and pay the tax imposed thereon, within the time stated after such sale is made;

(2)

Any dealer who shall fail, neglect or refuse to collect the tax as provided in sections 22-74 of this article, whether by himself or through his agents or employees;

(3)

Any dealer violating the provisions of section 22-79(e) and (f) of this article;

(4)

Any dealer who fails to permit an inspection of records by the collector as provided in section 22-77(a) of this article;

(5)

Any wholesale dealer or jobber in the authority who fails to keep records, or fails to permit an inspection thereof by the collector as provided in section 22-77(c) of this article;

(6)

Any dealer, wholesale dealer or jobber who violates the provisions of sections 22-74(d) and (e) of this article;

(7)

Any dealer who violates the provisions of section 22-77(b) of this article;

(8)

Any dealer falling or refusing to furnish any return as provided in section 22-76(a) through (f) of this article, or failing or refusing to furnish a supplement return or other data required by the collector;

(9)

Any dealer required to make, render, sign or verify any return, as provided in section 22-76(a) through ((f) of this article, who makes a false or fraudulent return, with intent to evade a tax hereby levied;

(10)

The president, executive officers, managers and directors of any corporation, who shall violate the provisions of section 22-79(v) of this article; provided that such fine and imprisonment shall not prevent other action against the corporation as otherwise provided in this article for the recovery of the tax, interest and penalties that may be due; and

(11)

Any person who shall violate any other provisions of this article, punishment for which is not otherwise herein provided.

(v)

No corporation organized under the laws of this state shall hereafter be dissolved, or effect a merger, reorganization, or consolidation under any law of this state by the action of the stockholders or by the decree of any court until all taxes, fees, penalties and interest imposed on the corporation in accordance with the provisions of this article shall have been paid in full. No foreign corporation which has obtained authority from the state to transact business in the authority may surrender such authority and withdraw from this state until all taxes, fees, penalties, interest and other charges imposed upon said corporation in accordance with the provisions of this article shall have been fully paid.

(w)

Any person or dealer who shall fail to pay any tax levied by this article on or before the day when such tax shall be required by this article to be paid, shall pay in addition to the tax, interest on the tax at the rate specified in section 22-79(c) of this article, for each month or fraction thereof that the tax remains unpaid, to be calculated from the date the tax was originally due to the date of actual payment.

In addition, such person or dealer, shall pay the special penalty or penalties provided by this article.

(x)

All penalties and interest imposed by this article shall be payable to and recoverable by the Authority in the same manner as if they were part of the tax imposed. If the failure to pay any such tax when due is explained to the satisfaction of the collector, he may remit or waive payment of the whole or any part of any penalty, and may remit and waive payment of any interest charge in excess of the rate of one-half of one (½) percent per month.

(Ord. No. 8416, § 9, 4-15-96)