The tax authorized by this subpart shall constitute a debt due RandolphCounty. If levied, the tax, togetherwith any interest and penalties, shall constitute and be secured by a lien uponthe property of any person from whom the tax is due or who is required tocollect the tax. The department orother entity shall collect the tax, enforce this subpart, and have and exerciseall rights and remedies that the state or the department has for collection ofthe state sales tax. The departmentor other entity may employ special counsel as is necessary to enforcecollection of the tax authorized by this subpart and to enforce this subpart.(Act 2016–288, p. 723, § 6.)
Alabama Legal Code