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The Com~issioner of the Revenue is empowered and it shall be his duty when any tax becomes delinquent under this Ordinance to enter suit in the name of the City in a court of competent juris- diction for the collection of the tax, interest, and penalty from each delinquent taxpayer. Section 15: (a) That in order to prevent the illegal importa- tion of tangible personal property which is subject to tax in this City, and to strengthen and make more effective the manner and method of enforcing payment of the tax imposed by this Ordinance, the Commissioner is hereby authorized and empowered to put into operation a system of permits whereby any person or dealer as de- fined in this Ordinance may import tangible personal property by truck, automobile, or other means of transportation other than common carrier. Such system of permits shall require the person or dealer who desires to import tangible personal property into this City, which property is subject to tax imposed by this Ordinance, to apply to the Commissioner or his assistant for a permit stating the kind of vehicle to be used, the name of the driver, the license number of the vehicle, the kind or character of tangible personal property to be imported, the date, the name and address of the consignee and such other information as the Commissioner may deem proper or necessary to prevent the illegal transportation of tangible personal property into this City° Such permit shall be free of cost to the applicant and may be obtained from the Commissioner of the Revenue. (b) The importation inzo this City of tangible personal proper- ty which is subject zo tax by truck, automobile or other means of transportation other than a common carrier, without having first obtained a permit as described hereinbefore (if the zax imposed by this Ordinance on the said tangible personal property has not been paid) shall be construed as a fraudulent attempt to evade payment of the said tax for which a specific penalty of fifty per cent (50) of the tax bill shall be assessed, and the same is hereby prohibited. (c) Any person or dealer, as defined in this Ordinance, who imports into this City tangible personal property which is subject to tax, by truck, automobile or other means of transportation other than a common carrier without having first obtained a permit as described hereinbefore shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of not less than fifty ($50.00) Dollars nor more than Five Hundred ($500.00) Dollars or imprisonment in jail for not more than thirty (30) days, or both. Section 14: - That in the event purchases are returned to the dealer by the purchaser or consumer after the tax imposed by this Ordinance has been collected~ or charged to the account of the con- sumer or user, the dealer shall be entitled to reimbursement of the amount of tax so collected or charged by him, in the manner prescribed by the Commissioner; and in case the tax has not been remitted by the dealer to the Treasurer, the dealer may deduct'fme same in submitting his returm upon receipt of a signed statement of the dealer as to the gross amount of such refunds during the period covered by said signed ~ - 15 -