(1) The Department of Transportation may engage the services of a collection agency to collect any of the taxes, interest and penalties due to the state under ORS 319.010 to 319.420. The department may engage the services by entering into agreements to pay reasonable charges on a contingent fee or other basis.
(2) The department may assign to the collection agency, for collection purposes only, any of the taxes, interest and penalties due the state under ORS 319.010 to 319.420.
(3) The collection agency may bring such actions or take such proceedings, including attachment and garnishment proceedings, as may be necessary.