(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.