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A.  The words “distraint” or “distrain” as used in this Chapter shall be construed to mean the right to levy upon and seize and sell, or the levying upon or seizing and selling, of any property or rights to property of the taxpayer including goods, chattels, effects, stocks, securities, bank accounts, evidences of debt, wages, real estate and other forms of property, by the collector or his authorized assistants, for the purpose of satisfying any assessment of tax, penalty or interest due.

B.  Property exempt from seizure as provided by law is exempt from distraint and sale herein.

Acts 2003, No. 73, §1, eff. July 1, 2003.