If a person has not paid a debt that the person owes to an agency, the Attorney General, upon the request of the State Controller:
1. Except as otherwise provided in this section, shall bring an action in a court of competent jurisdiction; or
2. If the action is a small claim subject to chapter 73 of NRS, may bring an action in a court of competent jurisdiction,
Ê on behalf of this state to collect the debt, plus any applicable penalties and interest. The action must be brought not later than 4 years after the date on which the debt became due or within 4 years after the date on which a certificate of liability was last recorded pursuant to NRS 353C.180, as appropriate.