42-3153. Remedies for collection


A. Every tax and all increases, interest and penalties imposed by this article may
be collected by action in tax court instituted in the name of this state by the attorney
general upon request of the department. This remedy is in addition to existing remedies
or those provided by law.


B. At the request of the department, the attorney general or the county attorney
shall bring an action in the name of this state to enjoin any person against whom a tax
is levied under this chapter from engaging or continuing in any business for which a tax
is imposed by this chapter until the taxes have been paid, and until the person has
complied with this chapter.