The Finance Director may distrain upon any goods, chattels or intangibles represented by negotiable evidences of indebtedness, of any taxpayer delinquent under this subchapter for the amount of all taxes and penalties accrued and unpaid hereunder. The Finance Director may require the assistance of the Sheriff of any county of the state in levying such distress in the county of which such Sheriff is an officer. A Sheriff so collecting taxes due hereunder shall be entitled to compensation in the amount of all penalties collected over and above the principal amount of the tax due, but in no case shall such compensation exceed $25. All taxes and penalties so collected shall be reported within ten days after collection to the Finance Director, who shall prescribe by general regulation the manner of remittance of such funds and of allowing the collecting officer the compensation due him or her under this section.
(Ord. passed 11-12-2019)