§ 14-25. Failure to pay tax; judgment prohibiting further pursuit of business.

Failure to pay the tax levied by this article shall ipso facto, without demand or putting in default, cause the tax, interest, penalties and costs to become immediately delinquent. The council, represented by the parish president, the sheriff and the ex officio tax collector of the parish, is hereby vested with authority, on motion in a court of competent jurisdiction, to take a rule on the delinquent taxpayer to show cause in no less than two (2) nor more than ten (10) days, exclusive of holidays, why the delinquent taxpayer should not be ordered to cease from further pursuit of the business taxed under this article. This rule may be tried out of term and in chambers and shall always be tried by preference. If the rule is made absolute, the order therein rendered shall be considered a judgment in favor of the parish prohibiting the taxpayer from the further pursuit of the business until such time as he has paid the delinquent tax, interest, penalties and costs. Every violation of the injunction shall be considered a contempt of court and punished according to law.

(Ord. No. 412, § 13, 1-19-83; Ord. No. 87-96, § 10, 6-11-87)

State law reference

Similar provisions, R.S. 47:401.