§ 38.046  COLLECTION AND ENFORCEMENT.
   The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Department of Revenue of the state.  The Department of Revenue shall have full power to administer and enforce the provisions of this subchapter.
(Ord. 2003-1, passed 1-13-2003)  Penalty, see § 38.999