The tax authorized by this subpart shall constitute a debt due Randolph County. If levied, the tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The department or other entity shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the state or the department has for collection of the state sales tax. The department or other entity may employ special counsel as is necessary to enforce collection of the tax authorized by this subpart and to enforce this subpart.

(Act 2016–288, p. 723, § 6.)