The tax levied by this subpart shall constitute a debt due Pike County.The tax, together with any interest and penalties, shall constitute andbe secured by a lien upon the property of any person from whom the tax is dueor who is required to collect the tax. PikeCounty shall collect the tax, enforce this subpart, and have and exercise allrights and remedies otherwise currently applicable or which may be provided forin the future for the collection of the sales and use taxes in Pike County.(Act 2017–332, p. 586, § 6.)
Alabama Legal Code