(A) The amounts required to be remitted and/or paid by any operator pursuant to this article, with penalties and interest, shall be satisfied first in any of the following cases:
(1) Whenever the person becomes insolvent;
(2) Whenever the person makes a voluntary assignment of his or her assets;
(3) Whenever the estate of the person is in the hands of executors, administrators or heirs, is insufficient to pay all of the debts due from the deceased; and
(4) Whenever the estate and effects of an absconding, concealed or absent person required to pay any amount pursuant to this article is levied upon by process of law. This article shall not give the county a preference over any recorded lien which attached prior to the date when the amounts required to be paid become a lien.
(B) The preference given to the county by this section shall be subordinate to the preferences given to claims for personal services by Cal. Code of Civil Procedure §§ 1204 through 1208.
(1966 Code, § 17A-17) (Ord. 499, § 17)