If any operator is delinquent in the remittance or payment of the amount required to be remitted or paid by him or her pursuant to this article, or in the event a determination has been made against him or her for the remittance of the tax and the payment of the penalty, the county, within three years after the tax obligation becomes due, may give notice thereof by personal delivery or by registered mail to the operator and any persons, including the state or any political subdivision thereof, having in their possession or under their control, any credits or other personal property belonging to the taxpayer. After receiving the withholding notice, the person so notified shall make no disposition of the operator’s credits, other personal property or debts, until the county consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever expires earlier. All persons, upon the receipt of the notice, whichever expires earlier. All persons, upon the receipt of the notice, shall advise the county immediately of all such credits, other personal property or debts in their possessions, under their control or owing by them. If the notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of the bank, to be effective the notice shall be delivered or mailed to the branch or office of the bank at which the deposit is carried or at which the credits or personal property is held. If any person so notified makes a transfer or disposition of the property or debts required to be held pursuant to this section during the effective period of the notice to withhold, he or she shall be liable to the county to the extent of the value of the release up to the amount of the indebtedness owed by the taxpayer to the county.
(1966 Code, § 17A-22) (Ord. 499, § 22)