(a) The Mayor may garnish wages, salary, or other employment income of, and intercept, in accordance with procedures set forth in § 47-1812.11 [repealed], any amounts from District of Columbia tax payable to, any person who:
(1) Is required by court or administrative order to provide coverage of the cost of health services to a child who is eligible for Medicaid; and
(2) Has received payment from a third party for the costs of such services, but has not used the payments to reimburse either the other parent or guardian of the child or the provider of the services.
(b) A garnishment or tax intercept effectuated pursuant to subsection (a) of this section shall be effected only to the extent necessary to reimburse the District of Columbia Medicaid agency for its cost under the state plan, but claims for current and past due child support shall take priority over these claims.