Sec. 10-229.01. Tax made a lien

The unpaid portion of the tax imposed under this Subdivision, and all 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 County from and after the time that the tax is due and payable as provided herein.

Notice of such lien shall be filed by the Director with the Clerk of the Circuit Court of Prince George's County or the Clerk of the Circuit Court of the county in which the property may be located, stating the name of the delinquent taxpayer, the amount of the lien and the date thereof. The lien provided for in this Section shall have the full force and effect of a lien of judgment. 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.