Chapter 3 ALCOHOLIC BEVERAGES*

Section 3-186 Penalty and accrued interest on late reports and delinquent payments; city clerk to issue execution.

     The failure to make a timely report and remittance shall render a wholesale  dealer liable for a penalty equal to ten (10) percent of the total amount due, plus interest accrued at the rate of twelve  (12) percent per annum. The clerk of the city shall issue an execution against such wholesale  dealer, firm, or corporation so delinquent on his or its property for the amount of the excise tax due and delinquent, plus penalty and interest accrued, and shall proceed to collect such amount in the  same manner as is done in the case of executions issued for collection of city ad valorem property  taxes.

 (Code 1958,   5-72)