Section 45-54-242.54 Collection of Tax; Enforcement.

The tax authorized to be imposed by Section 45–54–242.51 shall constitute a debt due the county and may be collected as provided by law. The tax, together with interest and penalties associated with the tax, shall constitute and be secured by a lien upon the property of the person who shall pay the tax or who is required to collect the tax. The revenue laws of this state which apply to enforcement of liens for license taxes due the state shall apply fully to the collection of the tax levied in Section 45–54–242.51, and the state Department of Revenue, for the use and benefit of the county shall collect the tax and enforce this subpart and shall have and exercise collection and enforcement rights and remedies that the state or the department has for collection of the state sales and use taxes. The state Department of Revenue may employ the special counsel it deems necessary, from time to time, to administer and enforce collection of the tax levied by this subpart, including the administration of any litigation involving this subpart. The department shall pay the fees of the special counsel from the proceeds of the tax collected by the department for the county.