In order to maximize accuracy you would need to use not only a POS tagger but also a syntactic parser. Nevertheless for this task POS tags can probably give you reasonable results indeed, here is a general method:
- Segment the data into sentences and tokens
- Apply the POS tagger (it predicts a POS tag for every token)
- A sentence is (likely) imperative if the following conditions are satisfied:
- the sentence ends with a full stop or exclamation mark
- the POS for the first token corresponds to a verb
This heuristic is probably all you need, but if you want to go further you could generate instances containing these features (and possibly add a few others) for every sentence, annotate a training set and train a supervised model.