(1) If any person refuses to pay any finally determined tax liabilities, the commissioner may enroll in the tax lien registry a notice of tax lien for the finally determined tax liabilities due.
(2) The notice of tax lien file shall include:
(a) The name and last-known address of the debtor;
(b) The name and address of the department;
(c) The tax lien number assigned to the lien by the department; and
(d) The basis for the tax lien, including, but not limited to, the amount owed as of the date of enrollment in the tax lien registry.