Whenever the business or property of any taxpayer subject to this article shall be placed in receivership, bankruptcy or assignment for the benefit of creditors, or seized under distraint for property taxes, all taxes, penalties and interest imposed by this article, and for which the taxpayer is in any way liable under the terms of this article, shall be a prior and preferred claim against all property of or used by the taxpayer. No sheriff, receiver, assignee or other officer shall sell the property of any person subject to this article under process or order of any court without first ascertaining from the finance director the amount of any taxes due and payable under this article. If there are any such taxes due, owing, and unpaid, it is the duty of such officer to first pay the amount of such taxes out of the proceeds of such sale before making payment of any moneys to any judgment creditor or other claimants of whatsoever kind or nature, except insofar as such proceeds are required to be used to defray the costs of the proceedings. (Code 1979, § 36-159)