Upon the payment of the taxes, interest and other charges specified in §
647-5 of this article or if no taxes are owing as aforesaid, the Collector of Taxes shall forthwith and without cost or charge therefor issue a permit for the transportation or removal of such tangible personal property, and no such permit shall be issued unless and until such taxes, interest and other charges are paid in full; provided, however, that if the person owning or claiming to own the tangible personal property sought to be transported or removed has a right to appeal the assessment of the taxes for any year or years included in the amount owed, as determined by the method provided in §§
647-4 and
647-5, and files with the Collector of Taxes a notice, in writing, duly verified under oath, that he intends to appeal the same, then in lieu of paying the taxes, interest and other charges for the year or years to be appealed, the person owning or claiming to own the tangible personal property sought to be removed or transported shall furnish to the Collector of Taxes a bond entered into by a surety or fidelity company having a certificate of authority from the Commissioner of Banking and Insurance to do business in this state, which bond shall be in quintuple the amount of the taxes, interest and other charges determined as aforesaid for the year or years to be appealed, but in no case for less than the amount of $100, and which bond shall be conditioned for the payment within two years from the date of the bond of the taxes, interest and other charges found to be due as of the date actual payment is made thereof; provided, further, that taxes, interest and costs as to which no right of appeal as aforesaid exists must be paid forthwith.