§ 78-513. Tax execution imposed for failure to pay the occupation tax.

An attorney required to pay the occupation tax and who fails to do so in the manner provided by this article, shall be liable to have the tax and interest collected by the issuance of execution by the business license division manager or ex officio deputy pursuant to O.C.G.A. § 48-13-26. Further proceedings concerning the execution procedure employed in the enforcement of this section shall be as provided by state law. Notwithstanding any provision to the contrary, the use of tax executions and the reporting of any alleged misrepresentations shall be the sole mechanism for enforcement of the occupation tax levy against attorneys, and neither this article nor any other portion of the ordinances of Cobb County authorize any civil fine or associated contempt charges for failure to comply with this article.

(Amd. of 2-23-10)