1. (a) An assessment that is payable under this subtitle is a lien against the assets of the employer who is liable for the assessment.

2. (b) A lien under subsection (a) of this section is subordinate to:

   1. (1) claims for unpaid wages; and
   2. (2) prior recorded liens.

Added by Acts 1991, c. 8, § 2, eff. Oct. 1, 1991.

Formerly Art. 101, § 101.