The tax imposed by this article:

1. 1. Is a debt of the private car company.
2. 2. May be collected by an action instituted and prosecuted by the attorney general on the director's request.
3. 3. Is a lien pursuant to section 42-17154 against the private car property.
4. 4. Is also a lien against all other property of the taxpayer under section 42-1151.