20615 Fuel taxes a lien on property—If any person liable for the fuel tax imposed by law neglects or refuses to pay it  the amount of the tax (including any interest  penalty  or addition to the tax  with any cost that may accrue in addition thereto) shall be a lien in favor of the state upon all franchises  property  and rights to property  whether real or personal  then belonging to  or thereafter acquired by  the person  (whether the property is employed by the person in the prosecution of business or is in the hands of an assignee  trustee  or receiver for the benefit of creditors) from the date the taxes are due and payable