(A) Any person engaged in the business of storing or towing motor vehicles in either a private capacity or for the city, who has substantially complied with the requirements of § 72.26 of this code, shall have a lien on the motor vehicle for the reasonable or agreed charges for storing or towing the vehicle as long as it remains in his or her possession.
(B) If after a period of 45 days, the reasonable or agreed charges for storing or towing a motor vehicle have not been paid, the motor vehicle may be sold to pay the charges after the owner has been notified by certified mail ten days prior to the time and place of the sale.
(C) (1) If the proceeds of the sale of any vehicle pursuant to this section are insufficient to satisfy accrued charges for towing, transporting and storage, the sale and collection of proceeds shall not constitute a waiver or release of responsibility for payment of unpaid towing, transporting and storage charges by the owner or responsible casualty insurer of the vehicle.
(2) This lien shall be subject to prior recorded liens.
(KRS 376.275(3)) (Prior Code, § 72.22)