§818.125. Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further
pursuit of business
A. Failure to pay any tax levied in this Subpart or any interest, penalties, or
applicable costs or failure to furnish bond as provided in this Subpart shall ipso facto and
without demand or putting in default, make the tax, penalties, and interest delinquent and
shall be construed as an attempt to avoid the payment of the tax, penalties, and interest,
which shall be sufficient grounds for attachment of the compressed natural gas, liquefied
natural gas, or liquefied petroleum gas, wherever fuel may be located or found, whether the
delinquent taxpayer is a resident or nonresident of this state and whether the compressed
natural gas, liquefied natural gas, or liquefied petroleum gas is in the possession of the
delinquent taxpayer or in the possession of other persons. Each compressed natural gas,
liquefied natural gas, or liquefied petroleum gas licensee shall be responsible for the payment
of the applicable tax levied in this Subpart, together with any interest, penalties, and costs
accruing thereon, and the secretary may attach, seize, or sequester any compressed natural
gas, liquefied natural gas, or liquefied petroleum gas subject to tax under this Subpart when
a tax is not paid when it was due and payable. The procedure prescribed by law shall be
followed except that the secretary shall not be required to provide a bond.
B. When a licensee fails to pay any tax levied under this Subpart, or any interest,
penalties, or applicable costs or fails to furnish bond as provided in this Subpart, the secretary
may file a rule on the licensee, by motion in a court of competent jurisdiction, to show cause
as to why the licensee should not be ordered to cease from further pursuit of business as a
licensee. The rule shall be heard by the court not less than two days nor more than ten days,
exclusive of holidays, after service of the rule on the licensee. The rule may be tried out of
term and in chambers, and shall always be tried by preference. In case the rule is made
absolute, the order rendered by the court shall be considered a judgment in favor of the state
prohibiting the licensee from the further pursuit of the business until the licensee has paid
the delinquent tax, penalties, and interest and has furnished the bond required by this
Subpart. Each violation of the injunction shall be considered a contempt of court and shall
be punishable in accordance with the law.
C. When a bond has been furnished by the licensee, the surety on the bond may be
joined in the rule with the licensee and may be held liable in solido for the amount of tax,
interest, penalties, attorney fees, and costs.
Acts 2015, No. 147, §1, eff. July 1, 2015.