In the event any license tax provided for in sections 13-35 through 13-39 shall for any reason remain unpaid for a period of fifteen (15) days after the same shall become delinquent within the terms of section 13-35, the commissioner of finance or director, division of revenue, or their agents, are authorized to and directed to take such machine or device into possession, and such machine or device shall be impounded until such license tax, together with ten (10) percent penalty thereon, is paid. In the event the license tax and penalties are not paid within ninety (90) days from and after the date of such impounding, the director, division of central purchasing is authorized and directed to sell such machine or device in the manner provided by law for the sale of personal property for delinquent taxes, and from the proceeds of such sale shall discharge and pay the license tax upon such machine or device, including all penalties and interest, including the cost of impounding, storage, advertising and other fees of any nature due the urban county government; and the balance, if any, shall be held by the director, division of central purchasing for the owner of such machine and shall be paid to the owner of such machine upon the execution by the owner of a receipt therefor.