(b)

1. (1) A taxpayer may seek further relief from the final decision of the hearing officer or the Secretary of the Department of Finance and Administration on a final assessment of a tax deficiency through the courts within thirty (30) days of the issuance of the final assessment.
2. (2) The taxpayer may pay the full deficiency, interest, and penalty under protest and file suit for recovery within one (1) year from the date of payment or file a bond with the secretary in double the amount of the tax deficiency and file suit within thirty (30) days thereafter to stay the effect of the secretary’s determination.
3. (3) A taxpayer’s failure to file suit, diligently prosecute the suit, or pay any tax deficiency and court costs shall result in the forfeiture of the bond in the amount of the assessment and court costs.