The amount of any unpaid tax shall be a lien against the property of any distributor or dealer who sells cigars or cigarettes without collecting the tax and against the property of any person using or consuming cigars or cigarettes without proper stamps affixed to the cigars or cigarettes or without the tax paid on the cigars as otherwise provided in this chapter. The commissioner or his authorized agents are authorized to seize the property of a delinquent distributor, dealer, or taxpayer and sell it as provided by law to satisfy the claim for taxes due under this chapter; or the commissioner may record his lien specifying and describing the property against which the lien is effective, and the lien shall be good as against any other person until the claim for taxes is satisfied.