Sec. 13-13   Failure or refusal to pay personal property tax
   If any person, firm, or corporation shall neglect or refuse to pay any personal property tax assessed to him or them as required by state law, the treasurer shall collect the same by seizing the personal property of such person, firm, or corporation in an amount sufficient to pay such tax, fees, and charges for subsequent sale whenever the same may be found in the State.
   No property shall be exempt from such seizures. The treasurer may sell the property seized to an amount sufficient to pay the taxes and all charges in accordance with statutory provisions. The treasurer may, if otherwise unable to collect a tax on personal property, sue, in accordance with statute, the person, firm, or corporation to whom it is assessed.