40-407. Enforcement of payment; seizure and
sale of property
A. If any corporation to which a statement for the amount assessed against it as
provided in this article has been rendered fails or refuses to pay the amount within
fifteen days, or fails to file with the commission objections to the statement as
provided by section 40-403, the commission shall transmit to the department of public
safety a certified copy of the statement of the assessment together with notice of the
neglect or refusal of the corporation to pay the amount thereof, and at the same time
shall mail to the corporation a copy of the notice transmitted to the department of
public safety.
B. Within ten days after receipt of the notice and certified copy of the statement,
the department of public safety shall proceed to collect the amount stated to be due,
with legal interest, by seizure and sale of any goods or chattels, including stocks,
securities, bank accounts, evidences of debt and accounts receivable belonging to the
corporation anywhere within the state. The seizure and sale shall be made by the
department of public safety, and the proceedings thereunder governed, as nearly as
possible, by the provisions of sections 42-19108 through 42-19114.
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