(1) Any person or firm claiming an exemption from withholding or payroll tax liens based upon an affidavit provided by this section shall be required to provide a copy of such affidavit to the department within 30 days of written request from the department. If said affidavit or a reasonable explanation for failure to provide the affidavit is not received within the 30-day period the department may assume the lien against the property is valid and commence to enforce the lien.