Issuance of warrant to collect; hearing; imprisonment

Section 29. If a person refuses or neglects to pay his tax for fourteen days after demand, the collector shall issue a warrant to collect said tax including interest, charges and fees. A warrant issued under this section may be signed by the collector or his deputy, and a facsimile of the signature of the collector shall have the same validity as his written signature.

If a person refuses or neglects to pay his tax after the collector or his designee has notified the person by mail or other means that a warrant to collect has been issued, and the collector or his designee exhibits a copy of the said warrant to collect, or delivers a copy thereof to the taxpayer, or leaves it at his last and usual place of abode, or of business, said collector or his designee may request a hearing in the district court having jurisdiction. Upon such request for hearing, the court may issue a summons, requiring said person to appear at a time and place named therein and submit to an examination on oath relative to his property and ability to pay and as to whether the tax, interest, charges and fees are owed. Such summons may be served by an officer qualified to serve civil process, including said collector or his designee, by delivering to the debtor an attested copy thereof, or by leaving it at his last and usual place of abode, at least seven days before the return day thereof. If service is not made, the court may order further notice.

If the court finds that the debt is owed and there is sufficient property and an ability to pay, a warrant to distrain or commit and take the body of such person and commit him to jail shall issue to the collector or his designee to serve upon said person, according to law.