ARS § 40-407

40-407 - Enforcement of payment; seizure and sale of property 40-407 . Enforcement of payment; seizure and sale of property A. If any corporation to which a statement for the amount assessed against it as provided in this article has been rendered fails or refuses to pay the amount within fifteen days, or fails to file with the commission objections to the statement as provided by section 40-403, the commission shall transmit to the department of public safety a certified copy of the statement of the assessment together with notice of the neglect or refusal of the corporation to pay the amount thereof, and at the same time shall mail to the corporation a copy of the notice transmitted to the department of public safety. B. Within ten days after receipt of the notice and certified copy of the statement, the department of public safety shall proceed to collect the amount stated to be due, with legal interest, by seizure and sale of any goods or chattels, including stocks, securities, bank accounts, evidences of debt and accounts receivable belonging to the corporation anywhere within the state. The seizure and sale shall be made by the department of public safety, and the proceedings thereunder governed, as nearly as possible, by sections 42-19108 through 42-19113.