Penalty as debt and lien. Any civil penalty imposed on a person by the Administrative Hearing Unit, whether on hearing, on default, or otherwise: is a personal debt owed by that person to the County; and if the offense involves real property owned by that person, creates a lien on that property in favor of the County. Collection of penalties and liens. All penalties and liens incurred under this Division: 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 County collects and enforces other debts due to it or liens in its favor. Priority over other liens and encumbrances. All penalties and liens incurred under this Division have priority over all other liens and encumbrances, except taxes or other government assessments.