(1) The following amounts may be recovered by the Authority, on behalf of the Commonwealth, as debts due to the Commonwealth:
(a) charge that is due and payable;
(aa) a collected amount that is due and payable;
(ab) a penalty amount that is due and payable;
(b) late payment penalty that is due and payable.
(2) For the purposes of an action or proceeding under subsection (1), liability to costs is to be determined as if the Authority were a party to the action or proceeding and the Commonwealth were not a party.
(3) The Authority is not entitled to recover from the Commonwealth any costs or other expenses it incurs in recovering an amount referred to in subsection (1).