§ 20-228. Importing taxable property in vehicle without permit deemed attempt to evade; seizure of vehicle and property.

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The importation into this city of tangible personal property which is subject to tax, by truck, automobile, or other means of transportation other than a common carrier, without having first obtained a permit as described in section 20-201 (if the tax imposed by this article on the tangible personal property has not been paid), shall be construed as an attempt to evade payment of the tax and the same is hereby prohibited, and the truck, automobile, or means of transportation other than a common carrier, and the taxable property may be seized by the city in order to secure the same as evidence in a trial and the same shall be subject to forfeiture and sale in the manner provided for in this article.

(Ord. No. 173, § 9.12, 11-10-78)

                    
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