It shall be the duty of the officer required to collect privilege taxes to require
all persons liable for a privilege tax to pay the same, and he shall cause all persons
doing business without a privilege license as required under this chapter, to be prosecuted. He is further required to make demands in writing for payment of the tax due, plus
an initial penalty of ten percent (10%), and thereafter a penalty of one percent (1%)
per month for each month or part thereof during which the tax remains delinquent. If payment is not made upon demand, he shall forthwith bring suit in his official
character against all such persons legally liable for privilege taxes; and such suits
shall be prosecuted to final judgment and execution thereon if the judgment be in
favor of the officer. No officer required to collect this tax shall be liable for any costs in such suits.
The officer required to collect privilege taxes shall be liable for the amount of
the tax, together with a penalty calculated in the same manner as the penalty for
delinquent privilege taxes, that he fails to collect; and the liability of such officer
shall extend to all cases where he might collect such taxes but negligently fails
to do so.
It is further provided that for willful failure to carry out any of the provisions
of this chapter, the officer whose duty it is to collect privilege taxes shall be
liable to the state on his official bond for a penalty of One Hundred Dollars ($100.00)
for each such failure, and it shall be the duty of the Attorney General to bring suit
for such penalty.
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