§ 4796. Absconding taxpayers
When the treasurer makes and files with the officers making the tax bill an affidavit that a person whose name is thereon is about to remove or abscond from the state, the treasurer may thereupon issue a warrant against such taxpayer for the amount of his or her tax although such thirty days, as provided in section 4792 of this title, have not expired, and the collector shall execute the warrant. The collector shall be entitled to the same fees for collecting the taxes upon such warrants as he or she is allowed by law in the case of distraint of property in the collection of taxes, and such sum shall be taxed against the delinquent taxpayer. (Amended 1993, No. 68, § 4.)