A lien shall exist upon all property of any motor carrier subject to this chapter, who uses the highways of this state, and upon which fees shall be properly payable, for the payment of fees imposed by Section 77-7-119, together with all penalties accruing under this chapter. The lien shall be paramount to all other liens, except federal, state, county and municipal taxes.
State to have lien on vehicles for payment of inspection fees
Miss. Code Ann. § 77-7-117, under Motor Carriers.
Miss. Code Ann. § 77-7-117