If any person fails to pay the excise tax when due, in addition to any penalties, interest and late fees that may be imposed, the Town may issue a notice setting forth the name of the taxpayer, the amount of the excise tax owed, the date of the accrual thereof, and that the Town claims a first and prior lien therefor on the real property of the taxpayer, except as to preexisting liens of a bona fide mortgagee, pledgee, judgment creditor, or purchaser, which right has attached prior to the filing of the notice as hereinafter provided. The notice shall be on forms prepared by the Finance Director, and when filed in the office of the Clerk and recorder of any county in this State in which the taxpayer owns real property, such notice shall create a lien as aforesaid on such property in that county and constitute a notice thereof. (Ord. 736 §2, 2017)