(a) When any defendant is found guilty of or pleads guilty or nolo contendere to theft or any other offense affecting property held by or belonging to the state or any political subdivision thereof, the circuit court shall order a lien upon any and all property, refunds, or any other items in which the defendant may have a vested interest.
(b)
(1) The purpose of the lien is to secure the payment of any restitution, fines, court costs, or other payments that may be ordered by the circuit court.
(2)
(A) The lien shall have the same effect as any other civil judgment.
(B) The state or the applicable political subdivision may execute upon the judgment in any manner provided by law.
(C) Notwithstanding any other provisions of law, the state or any political subdivision may execute upon any funds held by a state public retirement system or any state agency or political subdivision in which the defendant may have a vested interest.
(3) The circuit court shall order that these liens be released upon satisfaction of all payments ordered by the circuit court.
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