(a)

(1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity that are due and payable to the board may be collected by the board in any manner provided by law for collection of a delinquent sales and use tax liability, including, but not limited to, issuance of an order and levy under

Article 4 (commencing with

Section 706.070) of

Chapter of Division of Title of Part of the Code of Civil Procedure in the manner provided for earnings withholding orders for taxes.

(2) Amounts imposed by a court of competent jurisdiction as an order of restitution for criminal offenses shall be treated as final and due and payable to the State of California on the date that amount is established on the records of the board. (

b) Part 1 (commencing with

Section 6001),

Part 1.5 (commencing with

Section 7200),

Part 1.6 (commencing with

Section 7251), and

Part 1.7 (commencing with

Section 7285) shall apply to amounts collected under this

section in the same manner and with the same force and effect and to the full extent as if the language of those laws had been incorporated in full into this section, except to the extent that any provision is either inconsistent with this

section or is not relevant to this section. (

c) Notwithstanding

Chapter 7 (commencing with

Section 6901), a refund or credit shall not be allowed for any amounts paid or payments applied under this section. (

d) Amounts authorized to be collected pursuant to this

section may accrue interest at the greater of the rate applicable to the amounts being collected or the rate provided under

Section 6591.5 from and after the date the amounts are established on the records of the board. (

e) Amounts authorized to be collected pursuant to this

section shall not be subject to any statute of limitations set forth in

Chapter 6 (commencing with

Section 6701). (

f) Notwithstanding

Section or

Chapter 14 (commencing with

Section 7150) of Division of Title of the Government Code, any portion of the amounts authorized to be collected under this

section that remain unsatisfied may be collected by the recording of a notice of state tax lien. The board may record or extend a recorded notice of state tax lien at any time until the amount due, including any accrued interest, is paid in full. (

g) This

section shall apply on and after January 1, 2012, to amounts authorized to be collected pursuant to this

section that are due and payable to the board before, on, or after January 1, 2012.