14(1)If a telecommunications service provider fails to remit fees for the NB 911 service to the Minister under section 11, the telecommunications service provider shall be deemed to hold the fees in trust for Her Majesty in right of the Province and the fees shall, until remitted, form a special lien on the entire estate of the telecommunications service provider or on the entire assets of the telecommunications service provider’s estate in the hands of any trustee, in priority to every claim, privilege, lien or encumbrance.