The amount of any taxes, including interest and penalties, imposed by this chapter shall be a debt due from the seller to the state, shall be recoverable at law in the same manner as other debts, and until collected shall constitute a lien upon all the seller's real property located in this state, and this lien shall take precedence over any other lien or encumbrance on the property.
History of Section.
P.L. 1969, ch. 197, art. 2, § 1.