Any contribution, penalty, interest, or court cost owed by an employer under this subtitle is a debt owed by the employer to the state under § 403.055, Government Code, only for withholding of a warrant for:
(1) the refund of taxes, fees, assessments, or other deposits required under the law of this state; or
(2) compensation for goods and services, other than a warrant for:
(A) payment for services performed as an elected or appointed employee of this state; or
(B) reimbursement of expenses incurred in the performance of employment as an elected or appointed employee of this state.