Every person required, under the provisions of W.Va. Code Ch. 11, Art. 16, to make return for and affidavit of the amount of nonintoxicating beer sold for the purpose of additional tax, shall make report and affidavit for the same period to the City Clerk, who shall assess the additional tax at the rate and in the amount taxed by the state, and shall certify the additional tax to the City Treasurer and Collector for collection. Upon failure to pay such additional tax within 30 days, the tax shall be collected as are other delinquent taxes or by any appropriate remedy in a court of competent jurisdiction. In addition thereto, there shall be a similar lien for the city taxes upon the same property as for state taxes, but such lien shall be subsequent to the lien for state taxes.
(1991 Code, § 3-9)