(a) Each of the following is a debt to the state:

1. (1) a tax levied under this title that is due and unpaid;
2. (2) the interest, penalty, additional amount, or addition to a tax under (1) of this subsection;
3. (3) a tax levied under this title that has been erroneously refunded; and
4. (4) the interest, penalty, additional amount or addition to a tax that has been erroneously refunded.

(b) A debt under (a) of this section may be

1. (1) collected by lien foreclosure; or
2. (2) recovered in a civil action brought by the state.