Notwithstanding any other provision of this chapter, if the Finance Director finds that collection of the tax will be jeopardized by delay, in the Finance Director’s discretion, the Finance Director may declare the taxable period immediately terminated, determine the tax, and issue notice and demand for payment thereof; and, having done so, the tax shall be due and payable forthwith, and the Finance Director may proceed immediately to collect such tax by distraint, levy and sale. Collection may be stayed if the taxpayer gives such security for payment as shall be satisfactory to the Finance Director.
(Ord. 5(2004) § 1)