32 V.S.A. § 8171 — Recovery of taxes and penalties

Taxes imposed by this chapter may be recovered in the name of the State in a civil
action, on the statute imposing them, returnable to any Superior Court. The penalties
so imposed may be so recovered in a civil action on the statute imposing them. The
amount of taxes assessed or penalties accrued up to the time of trial may be recovered
in such suit, but a court wherein an action is pending to recover a forfeiture, in
its discretion, may remit such part thereof as it shall deem just and equitable in
the circumstances. The State shall not be required in any proceeding under this chapter
to furnish recognizance or bond for costs, nor injunction bonds. Upon final judgment,
the court may make such order relating to the payment of costs, by the State or the
defendant, as it shall deem just and equitable. (Amended 1965, No. 194, § 10, operative February 1, 1967; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 2009, No. 154 (Adj. Sess.), § 219.)