§ 31-27. Lien for taxes in arrears.

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All arrearages of occupation taxes, which may be due by reason of a business having been carried on without the payment of a tax, shall be a lien upon all stock and fixtures owned or used in or making a part of any business or vocation liable to such tax, which lien shall authorize the tax assessor-collector to seize and sell, after ten (10) days' notice, so much of the stock or other personal property of any person owing such taxes as will satisfy the claim for taxes, and all costs incurred by such proceedings.

(Code 1950, § 34-14; Code 1959, § 14-34)

                    
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