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STATE v. LEWIS

2010011.

832 So.2d 81 (2002)

STATE of Alabama v. Charles LEWIS d/b/a Big Boys Automotive.

Court of Civil Appeals of Alabama.

April 12, 2002.

Attorney(s) appearing for the Case

Bill Pryor, atty. gen.; Ron Bowden, chief counsel, Department of Revenue, and asst. atty. gen.; and David E. Avery III, asst. counsel, Department of Revenue, and asst. atty. gen., for appellant.

Submitted on appellant's brief only.

THOMPSON, Judge.

On May 22, 2001, the State of Alabama (hereinafter "the State") filed an action against Charles Lewis d/b/a Big Boys Automotive (hereinafter "Lewis") seeking, pursuant to § 40-23-27, Ala.Code 1975, a preliminary injunction restraining Lewis from operating his business until he paid his delinquent Alabama's sales-tax liability.1

On July 19, 2001, the trial court held a hearing in its chambers on the State's...

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