A. At any time within three (3) years after any person is delinquent in the payment of any amount, the tax commission forthwith may collect the amount in the following manner: The tax commission shall seize any property, real or personal, of the person and sell the property, or a sufficient part of it at public auction to pay the amount due, together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.
B. Any seizure made to collect a sales tax due shall be only of the property of the retailer not exempt for execution under the provisions of Nevada Revised Statutes. (MC Ord. 39A §119, 1971)