The possessory interest tax shall be a lien against the possessory interest of the taxpayer in favor of the Nation to secure payment of the tax and any penalties and interest that become due. The lien under this section shall arise as of March 1st of the tax year, without notice or demand, and shall be a first lien and superior to any interest in the property. The entire provisions of Sections 1-132, 1-133, 1-134 and 1-135 of this Title are applicable herewith. ONCA 06-10, eff. Sept. 29, 2006.