§ 28-7. Tax made a lien.

(a) Findings and declaration.

Because of the nature of the transactions involved in the illegal sale, use, storage, or consumption of controlled dangerous substances, the Mayor and City Council find and declare that the collection of the tax imposed by this subtitle on such transactions is in jeopardy and requires the immediate attachment of a lien therefor from the time the tax is payable, subject to the revisions and appeals procedure provided.

(b) Tax a lien.

The tax imposed under this subtitle, and all increases, interest, and penalties thereon shall be a lien upon all the property, real and/or personal, of any person liable to pay the same to the City from and after the time that the tax is due and payable as provided herein.

(c) Recordation.

Notice of such lien shall be filed by the Director with the Clerk of the Circuit Court for Baltimore City or the Clerk of the Circuit Court of the county in which the property may be located, who shall accurately and promptly record and index all such notices of lien by entering such lien in the judgment docket of the court, stating the name of the delinquent taxpayer, the amount of the lien and the date thereof.

(d) Effect.

(1) The lien provided for in this section shall have the full force and effect of a lien of judgment.

(2) Unless another date is specified by law, the lien arising at the date of nonpayment as in this section specified and provided for, shall continue with the same force and effect as a judgment lien.

(3) Any such lien on personal property shall not be effective as against an innocent purchaser for value unless the personal property has been levied upon by an officer of a court.