A transfer of or lien on the property of a provider is voidable if the transfer or lien is: made or created within 4 months before the issuance of a show–cause order under this subtitle; made or created with the intent to give a creditor a preference or to enable the creditor to obtain a greater percentage of the debt than another creditor of the same class; and accepted by the creditor having reasonable cause to believe that the preference will occur. Each director, officer, employee, stockholder, member, subscriber, and any other person acting on behalf of a provider that is concerned in a voidable transfer under subsection (a) of this section and each person that, as a result of the voidable transfer, receives any property of the provider or benefits from the voidable transfer: is personally liable; and shall account to the Secretary. The Secretary as receiver in a delinquency proceeding may: avoid a transfer of or lien on the property of a provider that a creditor, stockholder, subscriber, or member of the provider might have avoided; and recover the transferred property or its value from the person that received it unless that person was a bona fide holder for value before the date of issuance of a show–cause order under this subtitle.