Property subject to execution or lien -- Restriction on transfer or conveyance -- Release of excess amount above liability to obligor

(1) (a) Unless released under Subsection (1)(b), after receiving notice that an abstract has been docketed and a lien established under this part, a person in possession of property that may be subject to execution or lien may not pay over, release, sell, transfer, encumber, or convey that property to a person other than the department. (b) The restrictions under Subsection (1)(a) do not apply if the person in possession first receives a release or waiver from the department, or a court order releasing the lien or stating that the liability does not exist or has been satisfied. (2) If a person has in his possession earnings, deposits, accounts, or balances owed to the obligor in excess of $100 over the amount of the liability claimed by the department, the person may, without liability under this part, release the excess to the obligor.