Current through Acts 2023-2024, ch. 1069
Section 67-4-109 - Action by county against business in violation(a) If any person presumes to sell goods or to exercise any privilege without obtaining the license prescribed, the clerk shall issue to the sheriff, or to any constable, a distress warrant commanding the sheriff or constable to levy, in case of a privilege, a tax double the highest tax imposed upon such privilege, together with costs and charges, by distraining and selling so much of the delinquent's goods and chattels as shall be sufficient for the purpose; or suit for such double tax may be brought in the circuit or chancery court.(b) Certiorari and supersedeas against an invalid distress warrant lies in the circuit or chancery court.(c) The officer, to whose hands the warrant shall come, shall immediately execute the warrant on pain of such officer also being held liable, on motion by the clerk in the circuit court, for the double tax, costs and charges lost by the officer's delay.(d) The officer having seized the goods and chattels of the delinquent shall give ten (10) days' notice of the time and place of sale, which the officer shall make at the time specified, unless the owner at or before the time of sale produces the clerk's receipt for the tax, costs, and charges; in which case the officer shall redeliver the goods to the owner.(e) In all cases in which the penalty prescribed against breaches of the revenue laws in relation to licenses is recovered, double fees shall be allowed to the clerk or attorney prosecuting the case, but any fee allowed a district attorney general shall inure to the state.Code 1858, §§ 704-707 (deriv. Acts 1847-1848, ch. 161, §§ 23-25; 1849-1850, ch. 122); Shan., §§ 1007-1010; mod. Code 1932, §§ 1734-1738; modified; T.C.A. (orig. ed.), §§ 67-5311 -- 67-5315.