Section 479. Warrant for the collection of taxes

In addition to all other
  remedies for the collection of any taxes due  under  the  provisions  of
  this  article,  the  tax  commission may issue a warrant directed to the
  sheriff of any county commanding said sheriff to levy upon and sell  the
  real  and  personal  property  of a specified delinquent dealer or other
  person found within his jurisdiction, for the payment of the  amount  of
  such  delinquency  with the added penalties and interest and the cost of
  executing the warrant, and to return such warrant to the tax  commission
  and  to  pay  it the money collected by virtue thereof within sixty days
  after receipt of such warrant. The sheriff shall, within five days after
  receipt of the warrant, file with the clerk of his county a copy thereof
  and thereupon such clerk shall enter in the judgment docket the name  of
  the person mentioned in the warrant and the amount of the tax, penalties
  and interest for which the warrant is issued and the date when such copy
  is  filed. Thereupon the amount of such warrant so docketed shall become
  a lien upon the title to and interest in real and personal  property  of
  the person against whom the warrant is issued. Such lien shall not apply
  to personal property unless such warrant is also filed in the department
  of  state.  The sheriff to whom any such warrant shall be directed shall
  proceed upon the same in all respects and with like effect  and  in  the
  same manner as prescribed by law in respect to executions issued against
  property  upon  judgments by a court of record, and shall be entitled to
  the same fees for his services in executing the warrant to be  collected
  in the same manner. In the discretion of the tax commission a warrant of
  like  terms,  force and effect may be issued and directed to any officer
  or employee of the department  of  taxation  and  finance,  and  in  the
  execution  thereof  such  officer  or  employee shall have all the power
  conferred by law upon sheriffs, but he shall be entitled to  no  fee  or
  compensation in excess of the actual expenses paid in the performance of
  such duty.  Upon such filing of a warrant, the tax commission shall have
  the  same  remedies to enforce the amount due thereunder as if the state
  had recovered judgment therefor.