Section 45-50-245.64
Taxes constitute debt.
The tax levied by this subpart shall constitute a debt due Monroe County. 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. Monroe County shall collect the tax, enforce this subpart, and have and exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes in Monroe County.
(Act 2021-194, § 6.)