(1) A tax due under 15-23-211 through 15-23-216 is a lien on all real and personal property of the railroad car company to the same extent as are other taxes under 15-16-401 and 15-16-402.
(2) The department may at any time after the taxes are delinquent use the following collection actions:
(a) seizure and sale of personal property, as provided in 15-17-911, with the department having the same authority as the county treasurer;
(b) suit for collection in district court; or
(c) issuance of a warrant for distraint, as provided in Title 15, chapter 1, part 7.
(3) The use of one collection method does not prevent the department from using other collection methods.