If a review is not taken within 10 days, or if taken, in case the decision of the director, or, if there is no decision, the order of the supervisor, is affirmed, any charge, including penalty and interest thereon, imposed by the director or supervisor shall constitute a lien which, upon recordation or filing pursuant to Section 7171 of the Government Code, attaches to real or personal property. The lien upon the property shall be enforced in the same manner as are other liens on real property and personal property of the debtor. Upon the request of the supervisor, the Controller shall bring an action for the enforcement of the lien in the manner provided in this chapter.
