Section 1321. Levy upon personal property by seizure

If the claiming
  authority shall so direct the collecting agent, as an alternative to the
  method prescribed by section one thousand three hundred twenty  of  this
  article,  shall  levy  upon  property  capable of delivery by taking the
  property into his actual custody. In cases in which the collecting agent
  is a sheriff, the  sheriff  may  require  that  the  claiming  authority
  furnish indemnity that is either satisfactory to the sheriff or is fixed
  by  the  court. The collecting agent shall within four days serve a copy
  of the order of attachment in the manner prescribed by  subdivision  one
  of  section  one  thousand three hundred twenty of this article upon the
  person from whose possession or custody the property was taken.