A notice of payment or notice of delinquency provided to an Indian tribe under this chapter must inform the Indian tribe that failure to make full payment within the required time:
(1) will cause the Indian tribe to be liable for taxes under the Federal Unemployment Tax Act (26 U.S.C. § 3301 et seq.), as amended;
(2) will cause the Indian tribe to lose the option to pay reimbursements for benefits instead of contributions; and
(3) may cause the Indian tribe to no longer be considered an employer and services for the Indian tribe to no longer be considered employment for purposes of § 201.048.