§ 82-641. Failure to pay tax; judgment prohibiting doing business.

Failure to pay the tax levied by this article shall ipso facto, without demand or putting in default, cause the tax, interest, penalties and costs to become immediately delinquent, and the collector is hereby vested with authority, on motion in a court of competent jurisdiction, to take a rule on the delinquent taxpayer to show cause in not less than two or more than ten days, exclusive of holidays, why the delinquent taxpayer should not be ordered to pay the total amount due and owing under this article. This rule may be tried out of term and in chambers and shall always be tried by preference. If the rule is made absolute, the order therein rendered shall be considered a judgment in favor of the city-parish consolidated government.

(Parish Code 1977, § 13-26)

State law reference

Similar provisions, R.S. 47:351.