(a) The tax collector or tax commissioner shall issue executions for nonpayment of taxes collectable by him at any time after 30 days have elapsed since giving notice as provided in subsection (b) of this Code section. The executions shall be directed to all and singular sheriffs and constables of the state.

(b) As soon as the last day for the payment of taxes has arrived, the tax collector or tax commissioner shall notify in writing the taxpayer of the fact that the taxes have not been paid and that, unless paid, an execution shall be issued; provided, however, notice shall not be required for taxes due on personal property and executions may be issued on the day next following the day when taxes are due.