(a) All costs of collection incurred by the department or the Office of Attorney General on tax liability for taxes administered by the department, other than fuel tax liabilities and motor carrier road tax liabilities, including interest, penalties and fees, must be paid before the liability is extinguished unless collection costs are discharged by operation of law. For purposes of this section, costs of collection include only lien filing costs, costs imposed under a Federal or other State tax refund offset program and costs incurred by paying commissions or other remuneration to private agencies paid by the department or the Office of Attorney General to collect department tax liabilities.

(b) The costs of collection shall be added to the amount of the liability for taxes administered by the department and shall constitute a lien against the real or personal property of the person. The unpaid costs may be collected by the department, the Office of Attorney General or a private collection agency in any way that the underlying tax liability could have been collected.