When any tax required by law to be paid to the state has been assessed, certified, and demanded and is delinquent and remains unpaid, the officer of the state charged with the enforcement of the payment or collection of the same, within ten days after such demand, shall notify the delinquent that unless the tax is paid on or before the tenth day thereafter, it will be placed in the hands of any sheriff for collection. If the tax remains unpaid, such official, upon such date, shall certify the tax to the sheriff of any county wherein the property of the delinquent taxpayer may be located. The sheriff immediately shall proceed to collect the delinquent tax, and if it is not paid forthwith upon demand, the sheriff shall distrain sufficient property belonging to the taxpayer to pay it, including the penalty provided by law, with accrued interest at the rate of six percent per annum, and all costs of such distraint and sale. The sheriff immediately shall proceed to advertise the sale of such property by putting notices in three public places in the municipality or district where the property is taken, stating the time when and the place where the property is to be sold, the amount of the delinquent tax, penalties, accrued interest, and cost. The place of sale must be at the residence or place of business of the person whose property has been distrained, or at the place of sale of mortgaged chattels or real property within such town or district, at the discretion of the sheriff. The sale may not be less than ten days after the taking of the property, and if such tax, penalties, accrued interest, and costs are not paid at that time, the sheriff or the sheriff's deputy shall proceed to sell the property at public auction, or so much thereof as is sufficient to pay the taxes, penalties, accrued interest, and costs. Any surplus arising from the sale must be disposed of as in the case of mortgaged personal or real property, as the case may be. All moneys collected under the provisions of this chapter must be paid into the state treasury, and the state treasurer shall issue to such sheriff a proper receipt for the same.
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