Subordination of liens, when

1. The director of revenue shall subordinate any lien filed pursuant to the provisions of subsection 1 of section 143.902, or any lien filed pursuant to the provisions of subsection 1 of section 144.380, to any lien for child support filed pursuant to chapter 454, without regard to whether the lien filed pursuant to subsection 1 of section 143.902 or subsection 1 of section 144.380 was filed earlier in time. This subsection shall not apply unless the child, or at least one of two or more children, on whose behalf a lien for child support has been filed pursuant to chapter 454 resides in Missouri. This subsection shall not apply if the effect of the subordination of the lien filed pursuant to subsection 1 of section 143.902 or subsection 1 of section 144.380 is to permit other lienholders senior to the child support lien to receive all the proceeds from the sale of the assets to which the lien filed pursuant to subsection 1 of section 143.902 or subsection 1 of section 144.380 attaches, with no part of the proceeds going to the child or children on whose behalf the lien has been filed pursuant to chapter 454. 2. Any collusive attempt between a child support obligor and obligee to use the provisions of subsection 1 of this section to evade or defeat any tax imposed by sections 143.011 to 143.996, or the payment thereof, shall be considered a criminal offense which may be prosecuted pursuant to section 143.911, in addition to any other penalty provided by law. 3. Any collusive attempt between a child support obligor and obligee to use the provisions of subsection 1 of this section to evade or defeat any tax imposed by sections 144.010 to 144.525, or the payment thereof, shall be considered a violation subject to the penalties provided in sections 144.500 and 144.510.