§ 102-42. Failure to pay tax; issuance of warrant.

(a)

Whenever any person who is subject to the payment of the tax provided by this article shall fail to pay the same when due, the tax collector of the county may issue a warrant directed to all and singular the sheriffs of the state, commanding them and each of them to levy upon and sell any real or personal property of the person liable for the tax within his respective jurisdiction for the amount thereof and the cost of executing the warrant and to return such warrant to the tax collector issuing same and to pay to him the money collected by virtue thereof within 60 days from the date of the warrant. The sheriff to whom the warrant may be delivered shall proceed in all respects and in the same manner prescribed by law in regard to executions issued against property upon judgments of a circuit court, and shall be entitled to the same fee for his services in executing the warrant, to be collected in the same manner.

(b)

The tax collector may file a copy of the warrant with the clerk of the circuit court of the county to the sheriff of which the original delivered, and the clerk shall record the same, whereupon the amount of the warrant and recording fee shall become a lien upon the title to and interest, whether legal or equitable, in any property, whether real, personal or mixed, of the person against whom the warrant is issued, in the same manner and to the same extent as a judgment duly docketed in the office of the clerk of the circuit court with execution duly issued and in the hands of the sheriff. Any person subject to the tax provided by this article who fails to pay such tax shall, on petition of the tax collector, be enjoined by the circuit court from engaging in the business for which he has failed to pay such license until such time as he shall pay the same and costs of such action.

(Code 1979, § 21-23)