Ala. Code § 45-58-244.26: Enforcement of Subpart; Civil Suit; Taxes a Lien.

The taxes imposed by this subpart shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the taxes are due or who is required to collect the taxes. All the provisions of the revenue laws of the state which apply to the enforcement of liens for license taxes due the state shall apply fully to the collection of the taxes herein levied, and the State Department of Revenue, for the use and benefit of the county as hereinafter specified, shall collect the taxes and enforce this subpart and shall have the exercise for the collection and enforcement all rights and remedies that the State Department of Revenue has for collection of the state sales tax and the state use tax. The State Department of Revenue shall have full authority to employ special counsel as it deems necessary from time to time to enforce collection of the taxes levied by this subpart and otherwise to enforce this subpart, including the institution, prosecution, and defense of any litigation involving this subpart; and the department shall pay special counsel such fees as it deems necessary and proper from the proceeds of the taxes collected by it hereunder.