As Amended
SEC. 27-67-21. Tax constitutes a debt.
The tax imposed by this article or damages assessed or interest applied by authority of this article shall constitute a debt due the State of Mississippi and shall be a lien upon the property or rights to property of any person subject to the provisions of this article from the date of assessment until paid.
SOURCES: Codes, 1942, Sec. 10146-11; Laws, 1955, Ex. Sess. ch. 111, Sec. 11.