SEC. 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.
SOURCES: Codes, 1942, Sec. 9352-60; Laws, 1940, ch. 166; 1946, ch. 266, Sec. 60; 1950, ch. 481, Sec. 3; 1955, Ex ch. 112, Sec. 3.