(a) Each of the following is a debt to the state:
(1) a tax levied under this title that is due and unpaid;
(2) the interest, penalty, additional amount, or addition to a tax under (1) of this subsection;
(3) a tax levied under this title that has been erroneously refunded; and
(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) collected by lien foreclosure; or
(2) recovered in a civil action brought by the state.
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