Section 27-19-151 - Use tax; penalties for nonpayment

Any person, owner or operator of any vehicle, who fails or refuses to pay the tax imposed by Section 27-19-147, shall be liable for said tax, plus damages and interest, and shall be subject to all the administrative provisions of Section 27-67-31 of the Use Tax Law, which incorporates the administrative provisions of the sales tax law.Codes, 1942, § 9352-60; Laws, 1940, ch. 166; Laws, 1946, ch. 266, § 60; Laws, 1950, ch. 481, § 3; Laws, 1955, Ex ch. 112, § 3.