A lien shall exist upon all property of any motor carrier subject to this chapter, who uses the highways of this state, and upon which fees shall be properly payable, for the payment of fees imposed by Section 77-7-119, together with all penalties accruing under this chapter. The lien shall be paramount to all other liens, except federal, state, county and municipal taxes.
Structure Mississippi Code
Title 77 - Public Utilities and Carriers
Inspection Fees; Identification Plates; Identification Trip Permits
§ 77-7-115. When and to whom inspection fees are to be paid
§ 77-7-117. State to have lien on vehicles for payment of inspection fees
§ 77-7-125. Commission has sole authority to issue registration receipts