§ 5-15-13 - Enforcement – Failure to produce license as evidence – Seizure.
SECTION 5-15-13
§ 5-15-13 Enforcement – Failure toproduce license as evidence – Seizure. – (a) It is the duty of the officers in each town and city in this state to seethat the provisions of this chapter are complied with and to prosecute forviolations of those provisions. All of those officers shall have power todemand the production of the proper state and local licenses from any itinerantvendor advertising or actually engaged in business, and any failure to producethose licenses shall be prima facie evidence against the vendor that he or shehas none.
(b) Property held out for sale by any itinerant vendor inthis state without a permit to make sales at retail issued by the division oftaxation is subject to seizure, without a warrant, by the tax administrator,his or her agents or employees, or by any sheriff, deputy sheriff, or policeofficer of the state when directed by the tax administrator to do so. Anyproperty seized may be offered by the tax administrator for sale at publicauction to the highest bidder after advertisement to discharge any taxliability owed to the state; provided, that any property seized in that manneris not released until the tax administrator is satisfied that all taxes owed tothe state are paid and the retailer is in compliance with the sales/use tax law.