(a) The Town Treasurer in his official capacity as such may collect any tax, interest and penalty due and unpaid under the provisions of this article by a civil action or other appropriate proceeding in the County in which:
(1) The activity taxed was engaged in, or
(2) The taxpayer resides; or by a civil action to enforce the lien therefor in any county in which property of the taxpayer may be found; or if the tax due and unpaid under this article is three hundred dollars ($300.00) or less, by suit in the court of any justice having jurisdiction of the taxpayer or his property.
If the failure of any taxpayer to comply with the provisions of this article shall have continued sixty days, the Town Treasurer, in his official capacity, may proceed to obtain an injunction restraining the taxpayer from doing business in this Town until he fully complies with the provisions of this article. In any proceeding under this section, upon judgment or decree for the plaintiff he shall be awarded his costs.
(b) In the event a business subject to the tax imposed by the article shall be operated in connection with a receivership or insolvency proceeding, the court under whose direction such business is operated, shall, by the entry of a proper order in the cause, make provision for the regular payment of such taxes as the same become due.
(Passed 9-4-80.)