Maine Revised Statutes Title 36. Taxation § 803. Sheriff's duty in respect to warrant; alias warrant

On each execution or warrant of distress issued in accordance with sections 891 and 895 and delivered to a sheriff or the sheriff's deputy, the sheriff shall make return of the sheriff's doings to the treasurer who issued the execution or warrant, with such money, if any, that the sheriff has received by virtue of the execution or warrant. If the sheriff neglects to comply with any direction of such warrant or execution, the sheriff shall pay the whole sum mentioned in the warrant or execution. If it is returned unsatisfied, or satisfied in part only, the treasurer may issue an alias for the sum remaining due.

An officer executing an alias warrant against a delinquent tax collector may arrest the tax collector and proceed as on execution for debt. Such delinquent tax collector shall have the same rights and privileges as a debtor arrested or committed on execution in favor of a private creditor.