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This entry was published on 2014-09-22
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SECTION 431
Proceedings to recover tax
Tax (TAX) CHAPTER 60, ARTICLE 18
§ 431. Proceedings to recover tax. 1. Whenever any distributor,
noncommercial importer or other person shall fail to pay, within the
time limited herein, any tax which he is required to pay under the
provisions of this article, the attorney-general shall, upon the request
of the department of taxation and finance, enforce payment of such tax
by civil action in the supreme court, in the name of the people of the
state, against such distributor, noncommercial importer or other person
for the amount of such tax, with interest. The procceds of the judgment,
if any, shall be paid to the department of taxation and finance.

2. Whenever any distributor, noncommercial importer or other person
shall fail to pay, within the time limited herein, any tax which he is
required to pay under the provisions of this article, the tax commission
may issue a warrant under its official seal, directed to the sheriff of
any county of the state, commanding him to levy upon and sell the real
and personal property of such distributor, noncommercial importer or
other person, found within his county, for the payment of the amount
thereof, with the added penalties, interest and the cost of executing
the warrant, and to return such warrant to the department of taxation
and finance and to pay to it the money collected by virtue thereof
within sixty days after the receipt of such warrant. The sheriff shall
within five days after the receipt of the warrant, file with the clerk
of his county a copy thereof, and thereupon the clerk shall enter in the
judgment docket the name of the distributor, noncommercial importer or
other person mentioned in the warrant, and the amount of the tax,
penalties and interest for which the warrant is issued and the date when
such copy is filed, and thereupon the amount of such warrant so docketed
shall become a lien upon the title to and interest in real and personal
property of the distributor, noncommercial importer or other person
against whom the warrant is issued. Such lien shall not apply to
personal property unless such warrant is also filed in the department of
state. The said sheriff shall thereupon proceed upon the warrant in all
respects, with like effect, and in the same manner prescribed by law in
respect to executions issued against property upon judgments of a court
of record, and shall be entitled to the same fees for his services in
executing the warrant, to be collected in the same manner. In the
discretion of the tax commission a warrant of like terms, force and
effect may be issued and directed to any officer or employee of the
department of taxation and finance, and in the execution thereof such
officer or employee shall have all the powers conferred by law upon
sheriffs, but shall be entitled to no fee or compensation in excess of
actual expenses paid in the performance of such duty. Upon such filing
of a copy of a warrant, the tax commission shall have the same remedies
to enforce the claim for taxes, penalties and interest against the
distributor, noncommercial importer or other person as if the people of
the state had recovered judgment against such distributor, noncommercial
importer or other person for the amount of the tax.

3. In addition to the foregoing proceedings, in case of default of any
distributor to pay, within the time limited herein, any tax, penalty or
interest which he is required to pay under the provisions of this
article or to file a bond, other security or a return as required by
this article or by the tax commission, the tax commission may forward a
written statement of the facts showing such default in payment of any
tax, penalty or interest to the state liquor authority and may request
the revocation or suspension of the license or licenses of such
distributor on account of such default.