The tax­es imposed by Chap­ter, and all civ­il penal­ties that may be assessed as an inci­dent to such tax­es, shall be col­lect­ed and enforced by the Depart­ment pur­suant to Sec­tion 5–1006.5 of the Coun­ties Code (55 ILCS 5/5–1006.5).