§237D-14  Collection by suit; injunction. The department may collect taxes due and unpaid under this chapter, togetherwith all accrued penalties, by action in assumpsit or other appropriateproceedings in the circuit court of the judicial circuit in which the taxesarose.  After delinquency shall have continued for sixty days, or if any personlawfully required so to do under this chapter shall fail to apply for andsecure a certificate as provided by this chapter for a period of sixty daysafter the first date when the person was required under this chapter to securethe certificate, the department may proceed in the circuit court of thejudicial circuit in which the transient accommodations or in which occupants ofresort time share vacation units are taxed, to obtain an injunction restrainingthe further furnishing of transient accommodations or the operation of theresort time share vacation plan until full payment shall have been made of alltaxes and penalties and interest due under this chapter, or until suchcertificate is secured, or both, as the circumstances of the case may require.[L 1986, c 340, pt of §1; am L 1989, c 199, §2; am L 1998, c 156, §27]