Mass. Gen. Laws ch. 94G, § 19: Liability to commonwealth under this chapter as debt

Section 19. Any liability to the commonwealth under this chapter shall constitute a debt to the commonwealth. Once a statement naming a licensee is recorded, registered or filed, any such debt shall constitute a lien on all commercial property owned by a licensee in the commonwealth and shall have priority over an encumbrance recorded, registered or filed with respect to any site.