Section 511. Proceedings to recover tax

1. Whenever any person shall fail
  to pay, within the time limited herein, any tax, interest  or  penalties
  which  he  is  required to pay under the provisions of this article, the
  attorney general shall, upon the request of the department  of  taxation
  and finance, enforce payment of such tax, interest or penalties by civil
  action,  in the name of the people of the state, against such person for
  the amount of such tax, interest  or  penalties.  The  proceeds  of  the
  judgment,  if  any,  shall  be  paid  to  the department of taxation and
  finance.
    2. Whenever any person shall fail to  pay,  within  the  time  limited
  herein, any tax which he is required to pay under the provisions of this
  article, the tax commission may issue a warrant under its official seal,
  directed  to  the  sheriff of any county of the state, commanding him to
  levy upon and sell the real and personal property of such person,  found
  within his county, for the payment of the amount thereof, with the added
  penalties, interest and the cost of executing the warrant, and to return
  such  warrant to the department of taxation and finance and to pay to it
  the money collected by  virtue  thereof  within  sixty  days  after  the
  receipt  of  such  warrant. The sheriff shall within five days after the
  receipt of the warrant, file  with  the  clerk  of  his  county  a  copy
  thereof,  and thereupon the 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, and 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 said  sheriff  shall  thereupon  proceed
  upon  the  warrant  in  all  respects, with like effect, and in the same
  manner prescribed  by  law  in  respect  to  executions  issued  against
  property  upon  judgments of 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  powers
  conferred  by  law  upon  sheriffs,  but  shall be entitled to no fee or
  compensation in excess of actual expenses paid  in  the  performance  of
  such  duty.  Upon such filing of a copy of a warrant, the tax commission
  shall have the same remedies to enforce the claim for  taxes,  penalties
  and  interest  against  any  person  as  if  the people of the state had
  recovered judgment against such person for the amount of the tax.
    3. Whenever any person is delinquent in the payment of any amount  due
  under this article the commission may forthwith collect such amount from
  such  person  by  seizing any motor vehicle or vehicular unit subject to
  the lien of the tax, which is owned by him or of which he has the lawful
  use or control and may thereafter sell  it  at  public  auction  in  the
  county  in  which  it  was  seized  to pay the fees, taxes, interest and
  penalties and any costs incurred on account of  the  seizure  and  sale,
  after giving ten days' notice of the sale in writing to such person and,
  where  such  person  is not the owner of such motor vehicle or vehicular
  unit, to the owner thereof provided that  he  has  filed  with  the  tax
  commission  a  statement  of  his  ownership  of  the  motor  vehicle or
  vehicular unit subject to the lien. Public notice of the time and  place
  of the sale of the property to be sold shall be given by posting same in
  at  least  six public places in the county where the sale is to be made,
  at least six days prior thereto. A copy of such notice shall be filed at
  least six days prior to the sale in  an  office  of  the  department  of

  taxation  and  finance in Albany to be designated by the tax commission,
  and shall be available for public inspection. The proceeds of such  sale
  shall  be paid into the state treasury to the credit of the general fund
  provided,  however, any excess received upon the sale over the amount of
  the fees, taxes, interest  and  penalties  and  any  costs  incurred  on
  account  of  the  seizure  and  sale shall be refunded to such person or
  owner.
    4. In addition to the foregoing proceedings, in case of default of any
  person to  pay,  within  the  time  limited  herein,  any  fees,  taxes,
  penalties  or  interest which he is required to pay under the provisions
  of this article or to file  a  bond,  other  security  or  a  return  as
  required  by  this  article or by the tax commission, the tax commission
  may forward a written statement of the facts showing such default to the
  department of motor vehicles which shall suspend all registration plates
  of all motor vehicles, trailers, semi-trailers, dollies or other devices
  of such person on account of such default,  which  suspension  shall  be
  terminated  if  the  commission certifies that such persons have paid or
  secured the above amounts, or filed the required bond or other security.
    5. The operation by a nonresident of a vehicular unit in this state or
  the operation in this state of a motor vehicle,  trailer,  semi-trailer,
  dolly  or other device owned by a nonresident shall be deemed equivalent
  to an appointment by such nonresident of the secretary of  state  to  be
  his  true and lawful attorney upon whom may be served the process in any
  action or proceeding against him growing out of any liability for  fees,
  taxes, penalties or interest under this article and such operation shall
  be deemed a signification of his agreement that any such process against
  him  which is so served shall be of the same legal force and validity as
  if served on him personally within the state and within the  territorial
  jurisdiction  of  the  court  from  which the process issues. Service of
  process shall be made by either (1) personally delivering to and leaving
  with the secretary of state or a deputy  secretary  of  state  duplicate
  copies  thereof  at the office of the department of state in the city of
  Albany, in which event the secretary of state shall  forthwith  send  by
  registered  mail  one  of  such  copies  to  the  person  at the address
  designated by him in his application for a certificate  of  registration
  under this article or in the last return filed by him under this article
  or as shown on the records of the commissioner, or if no application has
  been  filed,  at  his  last  known  office address within or without the
  state, or (2) personally delivering to and leaving with the secretary of
  state or a deputy secretary of state a copy thereof at the office of the
  department of state in the city of  Albany  and  by  delivering  a  copy
  thereof  to  the  person,  personally  without  the state. Proof of such
  personal service without the state shall be filed with the clerk of  the
  court  in  which  the  process  is pending within thirty days after such
  service and such service shall be complete ten days after proof  thereof
  is filed.