D.C. Code § 47-4462: Failure to give notice; existence of claim for tax.

If the purchaser fails to give the notice set forth in § 47-4461 or the Mayor informs the purchaser that a possible claim for tax exists:

(1)

The money or other consideration which the purchaser is required to pay for the sale shall be subject to a first priority right and lien for the taxes determined to be due from the seller to the District of Columbia; and

(2)

The purchaser shall not pay the seller any money or other consideration to the extent of the amount of the lien.