At any time within three years after any operator is delinquent in the remittance or payment of any amount due pursuant to this article, the Tax Administrator may forthwith collect the amount by seizing any property, real or personal, of the operator and sell the property, or a sufficient part of it, at a public auction, to pay the amount due, together with any penalties and interest imposed for the delinquency and any costs incurred on account of the seizure and sale. Any seizure made to collect transient occupancy taxes due shall be only of property of the operator not exempt from execution under the provisions of the California Code of Civil Procedure.
(1966 Code, § 17A-19) (Ord. 499, § 19)