§ 24-93. Collection of tax; security bond; refunds.

(a)

The finance department, whenever necessary to ensure compliance with this article, may require any person subject hereto to deposit such security as the finance department may determine. The amount of the security shall be fixed by the finance department, but shall not be greater than twice the person's estimated average liability for the period for which the person files returns, determined in such a manner as the finance department deems proper, or ten thousand dollars ($10,000.00), whichever amount is the lesser. The amount of the security may be increased by the finance department subject to the limitations herein provided. The finance department may sell the security at public auction, with the approval of the board of commissioners, if it becomes necessary to do so in order to recover any tax or any amount required to be collected, interest or penalty due. Notice of the sale may be served upon the person who deposited the security personally or by mail; if by mail, service shall be made in the manner prescribed for service of a notice of a deficiency determination, and shall be addressed to the person at the person's address as it appears in the records of the finance department. Upon any sale, any surplus above the amounts due shall be returned to the person who deposited the security.

(b)

If any person is delinquent in the payment of the amount required to be paid, or if a determination has been made against a person which remains unpaid, the finance department may, not later than three (3) years after the payment became delinquent, give notice thereof by registered mail to all persons in the county having in their possession or under their control any credit or other personal property belonging to the delinquent person, or owing any debts to the delinquent person. After receiving the notice, the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property or debts in their possession or under their control at the time they receive the notice until the finance department consents to a transfer or disposition or until twenty (20) days elapse after the receipt of the notice. All persons so notified shall within five (5) days after receipt of the notice advise the finance department of all these credits, other personal property, or debts in their possession, under their control or owing by them.

(c)

At any time within three (3) years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three (3) years after the delinquency of any tax or any amount of tax required to be collected, the finance department may bring an action in the courts of this state, of any other state or of the United States in the name of the countyto collect the amount delinquent together with penalties and interest, court fees, filing fees, attorney's fees and other legal fees incident thereto.

(d)

If any operator liable for any amount under this article sells out the business or quits the business, successors or assigns shall withhold sufficient of the purchase price to cover this amount until the former owner produces a receipt from the finance department showing that the amount has been paid or a certificate stating that no amount is due.

(e)

If the purchaser of a business fails to withhold purchase price as required, the purchaser becomes personally liable for the payment of the amount required to be withheld to the extent of the purchase price, valued in money. Within thirty (30) days after receiving a written request from the purchaser for a certificate, the finance department shall either issue the certificate or mail notice to the purchaser at the purchaser's address as it appears on the records of the department of the amount that must be paid as a condition of issuing the certificate. Failure of the finance department to mail the notice will release the purchaser from any further obligation to withhold purchase price as above provided. The time within which the obligation of a successor may be enforced shall start to run at the time the operator sells out the business or at the time that the determination against the operator becomes final, whichever event occurs later.

(f)

Whenever the amount of the tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or received by the county under this article, it may be refunded provided a verified claim in writing therefor, stating the specific ground upon which the claim is founded, is filed with the finance department within three (3) years from the date of payment. The claim shall be audited and shall be made on forms provided by the finance department. If the claim is approved by the finance department and the board, the excess amount collected or paid may be refunded or may be credited on any amount then due and payable from the person from whom it was collected or by whom paid and the balance may be refunded.

(Code 1976, § 3-2012)