Any civil penalty imposed on a person by the Board, whether on hearing, on default, or otherwise:is a personal debt owed by that person to the City; and if the offense involves real property owned by that person, creates a lien on that property in favor of the City. All penalties and liens incurred under this subtitle:are collectible from and enforceable against any of the assets of the person who incurred the penalty; and may be collected and enforced in the same way that the City collects and enforces other debts due to it or liens in its favor. All penalties and liens incurred under this subtitle have priority over all other liens and encumbrances, except taxes or other government assessments. City Code, 1976/83, art. 1, §305 Ord. 98-326