(a) A county may file a civil action to collect unpaid hotel rental tax.
(b) A county may collect unpaid hotel rental tax by distraint.
(c) Except in Calvert County and St. Mary’s County, unpaid hotel rental tax is:
(1) a lien against the real and personal property of the person owing the tax; and
(2) collectible in the same manner as the property tax may be collected under the Tax – Property Article.