§ 66-167. Issuance of executions against delinquent taxpayers; criminal liability unaffected.

(a)

In addition to the other remedies available to the county for the collection of occupation taxes from entities subject to the tax or fee who fail or refuse to pay the tax or fee, the administrator shall issue executions against the delinquent taxpayers for any or all of the following:

(1)

The amount of the taxes or fees due when the taxes or fees become due; any penalty imposed by O.C.G.A. 48-13-21(a);

(2)

Any interest imposed by this article shall be in accordance with O.C.G.A. 48-13-21(b).

(b)

The magistrate court of the county may impose a civil fine for failure to pay the occupation tax. The penalty for violations shall not exceed a fine of $1,000.00 and/or imprisonment for 180 days.

(Ord. No. 2003-23, § 16, 7-1-03)