The commissioner of agriculture shall have power, and it is made his duty to require on the part of the owner all necessary treatment, by spraying or otherwise, of all cherry trees within the state, whether in field, lot, orchard or elsewhere. The owner or person having charge of cherry trees or cherry orchards shall, within the time limit provided, administer such treatment or cause the same to be administered as set forth in the rules and regulations of the commissioner of agriculture. In case the owner or person in charge of such cherry trees or cherry orchards shall refuse or neglect to carry out any and all instructions given by the commissioner of agriculture within the time limit provided, the commissioner of agriculture or his authorized agents may take the action so required and shall employ such aid as may be necessary to carry out his own orders or those of his inspector or inspectors as the case may be. The commissioner of agriculture shall render a bill against the owner for the full amount of such expenses. If the owner refuses or neglects to pay said bill within 30 days, it shall be certified to the supervisor of the township in which the property on which the work was done, is located. The supervisor shall cause all such expenditures to be severally levied on the lands on which such expenditures were made, and the same shall become a lien upon said land and shall be assessed and collected as other taxes are assessed and collected. When collected, they shall be paid by the collecting official direct to the commissioner of agriculture, who shall deposit the same into the general fund of the state.