53-2-110. Payment of debts to department. If money is due and owing the department, a payment due under Title 40, chapter 5, part 2, 4, 7, or 9, or under this chapter that is accompanied by or bears any notation by the debtor that the payment represents payment in full is not full payment, notwithstanding the department’s acceptance of the payment, unless the department signs a written agreement that the payment is payment in full.