Basically all of (central, where I live) Europe, not sure about the USA. The police comes if you don't pay - it's a criminal offence. Nobody would pay if they only sent letters. Also European ministries of finances often have their own armed forces (customs administration[1]).

[1] For example the Czech Customs Administration: https://www.celnisprava.cz/en/Pages/default.aspx - note the sentence at the top: "Customs Administration of the Czech Republic is a security force ensuring processes in the field of customs administration and related taxes, as well as other non-fiscal activities in the favor of the state and its citizens. It is subordinated to the Ministry of Finance."