A business entity which does not satisfy all applicable requirements under this Subdivision to qualify for a tax credit during the three taxable years after any year when a credit was allowed shall repay the tax credit to the County after receiving notice from the Director that the credit must be repaid. Interest shall accrue on any repayable tax credit at the rate established for overdue property taxes, beginning 30 days after the notice from the Director. Any unrepaid tax credit is a lien on real and personal property owned by the business entity in the same manner as unpaid real property taxes under State and County law.