O.C.G.A. § 48-11-17: Amount of unpaid tax as lien against property of violators; seizure and sale; recording of lien.

The amount of any unpaid tax shall be a lien against the property of any distributor or dealer who sells cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products without collecting the tax and against the property of any person using or consuming cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products without proper stamps affixed to the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products or without the tax paid on the cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products as otherwise provided in this chapter. The commissioner or the commissioner’s authorized agents are authorized to seize the property of a delinquent distributor, dealer, or taxpayer and sell it as provided by law to satisfy the claim for taxes due under this chapter; or the commissioner may record the commissioner’s lien specifying and describing the property against which the lien is effective, and the lien shall be good as against any other person until the claim for taxes is satisfied.