In the action a certificate issued by the board showing unpaid taxes determined against any supplier shall be prima facie evidence of all of the following:
- (a) The determination of the tax, the delinquency thereof, and the amount of the tax, interest, penalties, and costs due and unpaid to the state.
- (b) The indebtedness of the supplier to the state in the amount of the tax, interest, and penalties therein appearing unpaid.
- (c) The full compliance by all persons required to perform administrative duties under this part with all the forms of law in relation to the determination and levy of the tax.