A. Whenever any taxpayer or other person shall fail to collect and pay over any tax or any tax penalty due and owing, or interest imposed by this article as herein provided, the Purcell City Attorney shall, upon the request of the Clerk, take appropriate action to enforce the payment of the same.
B. Further, pursuant to the authority of Title 68 O.S. § 2704, all taxes, interest and penalties imposed by this article are hereby declared to constitute a lien in favor of the City of Purcell upon all franchises, property and rights to property, whether real or personal, then belonging to or thereafter acquired by the person, firm or corporation owing the tax, whether such property is employed by such person, firm or corporation in the conduct of its business, or in the hands of an assignee, trustee or receiver for the benefit of creditors, from the date said taxes are due and payable under the provisions of this article.
C. Any sum or sums collected or required to be collected under this article shall be deemed to be held in trust for the City of Purcell; and, as trustee, the collecting person, firm or corporation shall have a fiduciary duty to the City of Purcell in regards to such sums and shall be subject to the trust laws of this state. Any person, firm or corporation who willfully or intentionally fails to remit the tax, after tax levied by this article was collected from the occupant, and appropriates the tax held in trust to his or her own use, or to the use of any person, firm or corporation not entitled thereto, without the authority of law, shall be guilty of embezzlement.
HISTORY
Added by Ord. 20-03 on 10/5/2020