Appeal and enforcement

If a purchaser disputes an assessment made under §§ 38-33-1 to 38-33-12 , inclusive, the purchaser may appeal to the commission, which shall conduct a hearing and resolve the matter pursuant to the contested case provisions of chapter 1-26 . If a purchaser fails to remit the assessment provided in §§ 38-33-1 to 38-33-12 , inclusive, the commission may enforce collection in any appropriate court within this state. Source: SL 2001, ch 219, § 13.