Section 3120 - Tax liability as property lien; discharge and foreclosure(a) If any licensee required to pay the tax under this subchapter neglects or refuses to pay the same after demand is made by the Commissioner, the amount, together with all penalties and interest provided for in this subchapter and together with any additional costs that may accrue, shall be a lien in favor of the State upon all property and rights to property, whether real or personal, belonging to such licensee. Such lien shall arise at the time demand is made by the Commissioner and shall continue until the liability for such sum with interest and costs is satisfied or becomes unenforceable. Such lien shall have the same force and effect as the lien provided for in 32 V.S.A. § 5895, and notice of such lien shall be recorded as is provided in 32 V.S.A. § 5895.(b) Release and foreclosure of the lien shall be as provided in 32 V.S.A. § 5895(b) and (c).(c) This section shall also apply to any officer or agent found personally liable under section 3119 of this title.Added 1999, No. 154 (Adj. Sess.), § 45; amended 2019, No. 131 (Adj. Sess.), § 231.