(a) If a tax under this article is not paid when due, the Governor, tax collector, or Treasurer shall ask a qualified attorney who is a regular salaried employee of the Comptroller or the Attorney General to bring an action against the person responsible to pay the tax, unless a lien on real property under Part II of this subtitle sufficiently secures the tax or a judgment in the action would not be collectible.

(b) (1) If a request is made under subsection (a) of this section, the attorney or the Attorney General shall bring the action.

(2) In an action under this section, the plaintiff shall be:

(i) the State;