32 V.S.A. § 9811 — Proceedings to recover tax

(a) Whenever any person required to collect tax shall fail to collect or pay over any
tax, penalty, or interest imposed by this chapter or whenever any customer shall fail
to pay any tax, penalty, or interest, the Attorney General shall, upon the request
of the Commissioner, enforce the payment thereof on behalf of the State in any court
of the State or of any other state of the United States.
(b) As an additional or alternate remedy, the Commissioner may issue a warrant directed
to the sheriff of any county commanding him or her to levy upon and sell the real
and personal property of any person liable for the tax, which may be found within
his or her county, for the payment of the amount thereof, with any penalties and interest
and the cost of executing the warrant, and to return the warrant to the Commissioner
and to pay to him or her the money collected by virtue thereof within 60 days after
the receipt of the warrant. The sheriff shall within five business days after the
receipt of the warrant file with the county clerk 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 the copy is filed. Thereupon the amount of the 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. The sheriff shall then proceed upon
the warrant, in the same manner and with like effect as that provided by law in respect
to executions issued against property upon judgments of a court of record and, for
services in executing the warrant, he or she shall be entitled to the same fees, which
he or she may collect in the same manner. If a warrant is returned not satisfied in
full, the Commissioner may from time to time issue new warrants and shall also have
the same remedies to enforce the amount due thereunder as if the State had recovered
judgment therefor and execution thereon had been returned unsatisfied. (