Any tax due and unpaid under this part 2 shall be a debt to the state, and shall draw interest at the rate imposed under section 39-21-110.5, in addition to the interest provided by section 39-21-109, from the time when due until paid. The executive director of the department of revenue may recover at law the amount of such tax and interest in a suit instituted by the attorney general in the name of the executive director of the department of revenue, and this remedy shall be in addition to all other remedies.
Source: L. 37: p. 1101, � 1. CSA: C. 144, � 39. L. 39: p. 509, � 6. CRS 53: � 138-6-38. C.R.S. 1963: � 138-5-38. L. 64: p. 820, � 6. L. 65: p. 1150, � 3. L. 81: Entire section amended, p. 1867, � 13, effective June 8.