§ 45-54-242-54

The tax authorized to be imposed by Section45–54–242.51 shall constitute a debt due the county and may be collected asprovided by law. The tax, togetherwith interest and penalties associated with the tax, shall constitute and be secured by a lien upon the property of the personwho shall pay the tax or who is required to collect thetax. The revenue laws of this statewhich apply to enforcement of liens for license taxesdue the stateshall apply fullyto the collection of the tax levied in Section 45–54–242.51, and thestate Department of Revenue, for the use and benefit of the county shallcollect the tax and enforce this subpart and shall have and exercise collectionand enforcement rights and remedies that the state or the department has forcollection of the state sales and use taxes.The state Department of Revenue may employ the special counsel it deemsnecessary, from time to time, to administer and enforce collection of the tax levied by this subpart,including theadministration of any litigation involving this subpart. The department shall pay the fees of the special counsel fromthe proceeds of the tax collected by the department for

this subpart,including theadministration of any litigation involving this subpart. The department shall pay the fees of the special counsel fromthe proceeds of the tax collected by the department for the county.(Act 92–405, p. 831, § 5.)