(1) The commission shall develop, maintain, and operate a database as provided in this section.
(2) The database described in Subsection (1):
(a) shall use automated data exchanges;
(b) shall identify a delinquent taxpayer by identifying information;
(c) may be accessed only by the commission or a depository institution;
(d) shall be used to determine whether a delinquent taxpayer identified in the database has the same identifying information as that of an account holder at a depository institution; and
(e) shall be updated by the commission on at least a quarterly basis.