(a) Subject to AS 06.60.360(e), and notwithstanding other provisions of this chapter,

1. (1) a creditor may make a levy against exempt property of any kind to enforce a claim for

   1. (A) child support;
   2. (B) unpaid earnings of up to one month's compensation or the full-time equivalent of one month's compensation for personal services of an employee; or
   3. (C) state or local taxes;

2. (2) a creditor may make a levy against exempt property to enforce a claim for

   1. (A) the purchase price of the property or a loan made for the express purpose of enabling an individual to purchase the property and used for that purpose;
   2. (B) labor or materials furnished to make, repair, improve, preserve, store, or transport the property; and
   3. (C) a special assessment imposed to defray costs of a public improvement benefiting the property; and

3. (3) a creditor may make a levy against exempt property of any kind to enforce the claim of a victim, including a judgment of restitution on behalf of a victim of a crime or a delinquent act, if the claim arises from conduct of the debtor that results in a conviction of a crime or an adjudication of delinquency, except that the debtor is entitled to an exemption in property

   1. (A) not to exceed an aggregate value of $3,000 chosen by the debtor from the following categories of property:

      1. (i) household goods and wearing apparel reasonably necessary for one household;
      2. (ii) books and musical instruments, if reasonably held for the personal use of the debtor or a dependent of the debtor; and
      3. (iii) family portraits and heirlooms of particular sentimental value to the debtor; and
   2. (B) not to exceed an aggregate value of $2,800 of the debtor's implements, professional books, and tools of the trade.