Section 43.10.032 - Enforcement(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.