If a party fails, neglects, or refuses to repay the officer the expense incurred by the officer within thirty (30) days after the occurrence, the officer may immediately place a lien upon the property for the expenses incurred pursuant to §68-102-121, together with a twenty-five percent (25%) penalty. The lien shall be a lien on the property, including the real estate on which the property is located, and the lien shall be superior and prior to all other liens on the property, except a lien for taxes assessed and due the state, county and city in which the property is located, and vendors' liens.