Failure to pay tax ground for attachment.
New Orleans City Code § 10-579
in effectSec. 10-579. - Failure to pay tax ground for attachment.
Failure to pay any tax, penalty, delinquent fee or costs accruing under this chapter, or failure to furnish the sworn statements as required by this section shall be construed as an attempt to avoid the payment of such tax, penalty, delinquent fee or costs and shall be sufficient grounds for attachment of any alcoholic beverage belonging to such person, wherever they may be found, whether such delinquent taxpayer be a resident or nonresident of the city, and whether such alcoholic beverage is in the possession of such delinquent taxpayer or in the possession of some other person.
(Code 1956, § 5-120)
Source: City of New Orleans, Code of Ordinances and Home Rule Charter (Municode Library, library.municode.com)URL: https://library.municode.com/la/new_orleans/codes/code_of_ordinances?nodeId=PTIICO_CH10ALBE_ARTIVGATA_DIV4VI_S10-579FAPATAGRATFetched: 10/28/2026