When all or any portion of a tax imposed by this chapter, or any penalty or interest due in connection with such a tax, is not paid, the Commissioner may issue a warrant under his or her hand and official seal directed to the sheriff of any county of this State. The warrant shall command the sheriff to levy upon and sell the real and personal property of the taxpayer for the payment of the unpaid tax liability imposed by this chapter, together with allowable fees and costs. The levy and sale shall be effected in the manner, and shall be subject to the limitations, prescribed for the levy, distraint and sale of property for the nonpayment of town taxes under sections 5191 through 5193 and sections 5253 through 5263 of this title. The sheriff shall return the warrant to the Commissioner and pay to him the money collected thereunder within the time specified in the warrant. (Added 1971, No. 73, § 48, eff. April 16, 1971.)