63-2307. SUITS FOR RECOVERY OF LICENSE TAX. Against any person required to take out a license who fails, neglects or refuses to take out such license, or who carries on, or attempts to carry on, business without such license, the treasurer may direct suit in the name of the state of Idaho as plaintiff, to be brought for the recovery of the license tax, and in such case either the treasurer or prosecuting attorney may make the necessary affidavit for a writ of attachment, which may issue without bond being given on behalf of the plaintiff. In case of a judgment for the plaintiff, five hundred dollars ($500) therefor and costs must be paid by the defendant into the county current expense fund.
History:
[63-2307, added 1995, ch. 206, sec. 2, p. 702.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Section 63-2301 - LICENSES PREPARED — PRINTED — ACCOUNTING.
Section 63-2302 - LICENSE TO BE PROCURED BEFORE COMMENCING BUSINESS.
Section 63-2303 - PAWNBROKER’S LICENSE.
Section 63-2305 - BRIDGE AND FERRY LICENSE.
Section 63-2306 - MONTHLY SETTLEMENT FOR LICENSES — APPLICATION OF LICENSE MONEY.
Section 63-2307 - SUITS FOR RECOVERY OF LICENSE TAX.
Section 63-2308 - PRODUCTION OF LICENSE — PLEA OF RECOVERY IN CIVIL ACTION.