§237D-14  Collection by suit; injunction. 
The department may collect taxes due and unpaid under this chapter, together
with all accrued penalties, by action in assumpsit or other appropriate
proceedings in the circuit court of the judicial circuit in which the taxes
arose.  After delinquency shall have continued for sixty days, or if any person
lawfully required so to do under this chapter shall fail to apply for and
secure a certificate as provided by this chapter for a period of sixty days
after the first date when the person was required under this chapter to secure
the certificate, the department may proceed in the circuit court of the
judicial circuit in which the transient accommodations or in which occupants of
resort time share vacation units are taxed, to obtain an injunction restraining
the further furnishing of transient accommodations or the operation of the
resort time share vacation plan until full payment shall have been made of all
taxes and penalties and interest due under this chapter, or until such
certificate 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]