If a person pays a tax, interest, or penalties under this article by a check that is not honored by the bank on which it is drawn, the tax collector shall assess a service charge of $30 against the person. An assessment under subsection (a) of this section that is not paid within 25 days after the date on which the notice of assessment is mailed is a lien, in favor of the State, that: extends to all property and rights to property belonging to the person against whom the assessment is made; and may be collected under Subtitle 8, Part II of this title.