If the tank is not compromised by corrosion there is not need of a liner.
I agree. Try this first....
Buy a bottle of The Works toilet bowl cleaner from the grocery store; about $2. Pick up an .89 box of baking soda while you're there. Find a piece of heavy chain, maybe a couple of bucks at the hardware store.
Pour in The Works, add chain and plug up openings. I use a freeze plug for the gas cap and cut up some scrap rubber for the petcock hole. re-use the stock petcock screws. Agitate, shake, rattle, roll.
Dump out The Works and the chain, rinse with water from the garden hose. Add water...maybe 1/2-2/3 tank....and about half a box of baking soda. Agitate again. This neutralizes the acid from The Works. Rinse again with plain water and dry thoroughly. I use the sun, my air compressor...even a little denatured alcohol will help evaporate the water.
Once dry, add a few ounces of Marvel Mystery Oil and coat the inside. This will keep it from flash rusting until you put gas in it.
All these items combined are less than the cost of the POR15 kit and you can re-use them over and over, minus the cost of about $3 worth of toilet bowl cleaner and baking soda for the next time. It's worked great for me on multiple tanks and if there's a hole, you will find it.