§ 47:314 — Failure to pay tax; rule to cease business

§314. Failure to pay tax; rule to cease business
Failure to pay any tax due as provided in this Chapter shall ipso facto, without
demand or putting in default, cause the tax, interest, penalties, and costs to become
immediately delinquent, and the collector has the authority, on motion in a court of
competent jurisdiction, to take a rule on the dealer, to show cause in not less than two or
more than ten days, exclusive of holidays, why the dealer should not be ordered to cease from
further pursuit of business as a dealer. 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 rendered
thereon shall be considered a judgment in favor of the state, prohibiting the dealer from
further pursuit of the business until he has paid the 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. For purposes of the enforcement of this Chapter and the
collection of the tax levied hereunder, it is presumed that all tangible personal property and
digital products imported or held in this state by any dealer are to be sold at retail, used or
consumed, or stored for use or consumption in this state, or leased or rented within this state,
and are subject to the tax herein levied; this presumption shall be prima facie only, and
subject to proof furnished to the collector.

Legislative History

Amended by Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.