The director may collect taxes due and unpaid under this chapter, together with all accrued penalties, by filing suit or other appropriate proceeding in the first circuit court. After delinquency has continued for 60 days, or if any person required to register under this chapter fails to do so for a period of 60 days after the first date when the person was required to register, the director may proceed in the first circuit court to obtain an injunction restraining the further furnishing of transient accommodations or the operation of the resort time share vacation plan until full payment has been made of all taxes and penalties and interest due under this chapter, or until such registration is secured, or both, as the circumstances of the case may require.
(Added by Ord. 21-33)