Section 119.11. Liens for tax

(a) If any person liable for any tax including interest, penalties, and addition neglects or for any reason refuses to pay the same on the date such becomes due, the amount of such tax, interest, penalties, and additions together with any other costs that accrue shall be a lien in favor of the Commonwealth against the real estate of such person. The following requirements shall apply:

(1) The Department may forward for filing a certified copy of such lien, interest, penalties, additions, and prothonotary’s costs and fees and upon

(2) The lien will be considered perfected when filed and docketed by the prothonotary.

(3) The lien shall continue for five years from the date of docketing and may be revived and continued by the Department in the manner now or hereafter provided by law.

(4) The Department may seek a writ of scire facias in the Court of Common Pleas of the county where the real estate is situated and prosecute to judgment and execution in the manner now or hereafter provided by law in order to satisfy taxes including interest, penalties, and additions due and owing.

(b) Upon receipt from the Department of a certified copy of a lien the prothonotary shall forthwith enter and docket the lien which shall be indexed as judgments are now indexed. No prothonotary shall require the payment of any costs or fees as a condition precedent to the filing and docketing of any such liens. Any wilful failure of any prothonotary to carry out any duty imposed upon him by this section shall be a misdemeanor and, upon conviction thereof, he shall be sentenced to pay a fine not exceeding $1,000 and cost of prosecution, or to undergo imprisonment not exceeding one year, or both.

(c) The lien of the Department will have priority to and be fully paid before any other obligation, judgment, claim, lien, or estate with which the real estate may become charged with or liable for after the filing and docketing of the lien of the Department.

(d) The lien of the Department will be subordinate to the following:

(1) Mortgages against the real estate which have been duly recorded prior to the tax lien.

(2) Cost of the writ and the judicial sale.

(3) Real estate taxes imposed or assessed upon the real estate.

(e) Prior to execution and upon payment of all taxes due including interest, penalties, additions, and prothonotary’s costs and fees and upon request of the taxpayer, the Department may release the property subject to the lien. A certificate by the Department to the effect that any property has been released from the lien shall be conclusive evidence that the property has been released.