§ 45-54-242-85

The tax imposed pursuant to Section 45–54–242.82 shallconstitute a debt due the county and may be collected as provided by law. The tax, together with interest andpenalties associated with the tax, shall constitute and be secured by a lienupon the property of the person who shall pay the tax or who is requiredto collect the tax. The revenue laws of this state whichapply to enforcement of liens for license taxes due the state shallapply fully to the collection of the tax levied in Section 45–54–242.82, andthe department, for the use and benefit of the county shall collectthe tax and enforce this subpartand shall have and exercise collection and enforcement rights and remedies thatthe state or the department has for collection of the state sales and usetaxes. The department may employ thespecial counsel it deems necessary, from time to time to administer and enforce collection of the tax levied by thissubpart, including the administration of any litigation involving this subpart. The department shall pay thefees of the special counsel from the proceeds of the tax collected by thedepartment for the county.(Act 94–86, p. 90, § 6.)