(a) The amount due from an employing unit to the commission under this subtitle is secured by a lien on property belonging to the employing unit or to any individual indebted for the sum.
(b) The lien attaches at the time a contribution, a penalty, interest, or another charge becomes overdue.
(c) Subchapters A and B, Chapter 113, Tax Code, govern the enforcement of a lien under this section. In administering and enforcing a lien created under this section, the commission has the powers and duties imposed and conferred on the comptroller for the enforcement of other liens under those subchapters.
(d) A lien under this section is cumulative of the lien created under Section 213.057.