Section 27-2147. Levy on rents

a. The department may serve upon any person
  liable for rent or other compensation  for  the  occupancy  of  premises
  subject to this article a notice containing:
    (1)  a  statement of the contents of the certificate filed pursuant to
  section 27-2145 of this article, or of a judgment  in  an  action  under
  section  27-2116 of article two of this subchapter or section 27-2143 of
  this article or in an action to enforce a lien under this article;
    (2) a statement of the amount remaining due under such certificate  or
  judgment; and
    (3)  a  demand  that  rent  thereafter be paid to the department as it
  comes due. Service of the notice shall be made by personal delivery of a
  copy thereof, or by certified mail.
    b. Upon receipt of such notice, the person  to  whom  it  is  directed
  shall  pay  any  rent  due,  and  future  rent  as  it comes due, to the
  department in the manner set forth in the demand.  The  department  may,
  upon  failure  to  pay,  sue for rent due. In such suit, the validity of
  proceedings prior to the issuance of the notice under subdivision  a  of
  this section shall not be subject to question.
    c.  The  department shall issue a receipt for each sum paid under this
  section. Such payment and receipt shall for all purposes have  the  same
  legal  effect  as payment to or a receipt from the owner or other person
  authorized  to  collect  rent.  No  person  shall  be  subject  to   any
  proceedings  for  the  recovery  of  possession  or other relief, or any
  penalty or forfeiture, arising out of his or her failure to pay  to  any
  person any sum paid to the department under this section.
    d.  The  department  shall, at the time of service of any notice under
  subdivision a, give the owner and agent  notice  by  certified  mail  at
  their  last  registered  address,  or  other  address, if known, of such
  action.  Unless  within  twelve  days  of  such  notice  suit  has  been
  instituted  by  or  on  behalf  of  the owner to restrain such action or
  recover from the department  any  sums  collected,  the  action  of  the
  department shall not be subject to challenge.
    e.  Upon collection of the total sum owing to the department, it shall
  forthwith serve, upon each person served with a demand under subdivision
  a of this section, a notice cancelling such demand.