741.12 COLLECTION OF LICENSE TAX BY DISTRAINT
   The Finance Director shall be authorized to destrain immediately upon receipt of the lists of licenses provided for in the preceding section for the amount with which any person may have been assessed upon any City license under the provisions in this article, and to sell upon ten days' notice so much of such person's personal property subject to such distress as may be necessary to pay the tax so assessed
   When the Director is unable to find property out of which to make the tax imposed upon persons who may have been assessed with a license, such Director may return such person insolvent subject to all the laws in relation to uncollected taxes.
(1968 Code §14-10)