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D) In any court proceedings under this section the prevailing party may be awarded a judgment for court cases. SECTION 21: Issuance of certificate of indebtedness and exception. A) (1) (a) If a taxpayer does not timely and properly pursue his remedies seeking relief from a decision of the Commission or hearing officer and a final assessment is made against the taxpayer, or if the taxpayer fails to pay the deficiency assessed upon notice and demand, then the Commission through its authorized representative shall, as soon as practicable thereafter, issue to the Circuit Clerk of any county of the state in which the taxpayer's business is located a certificate of indebtedness certifying that the person named therein is indebted to the Commission for the amount of the tax established by the Commission as due. (b) If a taxpayer has a delinquent A&P tax liability to the Commission of less than one thousand dollars ($1,000.00), the Commission or its hearing officer may enter into an agreement with the taxpayer to allow the taxpayer to pay the delinquency in installments. The Commission or its hearing office may choose not to issue a certificate of indebtedness during the period of the installment agreement if he determines that it is in the best interest of the Commission. 2) The Circuit Clerk shall enter immediately upon the Circuit Court judgment docket: (a) The name of the delinquent taxpayer; (b) The amount certified as being due; (c) The name of the tax; and (d) The date of entry upon the judgment docket. 3) (a) The entry of the certificate of indebtedness shall have the same force and effect as the entry of a judgment rendered by the Circuit Court. This entry shall constitute the Commission lien upon the title of any real and personal property of the taxpayers in the county where the certificate of indebtedness is recorded. (b) This lien is in addition to any other lien existing in favor of the Commission to secure payment of taxes, applicable interest, penalties, and costs. The lien is superior to other liens of any type or character attaching to the property after the date of entry of the certificate of indebtedness on the judgment docket. This lien is superior to all claims of unsecured creditors. (c) The certificate of indebtedness authorized by this subsection shall continue in force for ten (10) years from the date of recording and shall automatically expire after the ten-year period has run, unless extended by order of the Court. Actions on the lien on the certificate of indebtedness shall be commenced within ten (10) years after the date of recording of the certificate, and not afterward. B) (1) After entry of the certificate, the Circuit Clerk shall issue a writ of execution directed to the Commission, authorizing the Commission to levy upon and against all real and personal property of the taxpayer.