How can close this array html tags correct with PHP?

I have confused here, i try many time to close this html array tags with an php function but i can't! Can help any professional developer?

The array below needs to make an html output like this below, but how can do that?

The parents key ( [parents] => 1 ) tell to as that tag have a parents, and the key ( [level] => 2 ) tell to as the level belongs. How can close it correct?

The OUTPUT:

<form class="HORIZONTAL">

    <div class="firstclass">FIRSTCLASS</div>

    <div class="form-group">
        <label class="col-sm-3 control-label">TEXT
            <div class="col-sm-9">
                <span class="myspan">MYSPAN
                    <div class="myclass">MYCLASS

                    </div>
                </span>
            </div>
        </label>
    </div>

    <div class="firstclass">FIRSTCLASS</div>

    <div class="form-group">
        <label class="col-sm-3 control-label">TEXT
            <div class="col-sm-9">
                <span class="myspan">MYSPAN
                    <div class="myclass">MYCLASS

                    </div>
                </span>
            </div>
        </label>
    </div>

    <div class="firstclass">FIRSTCLASS</div>

</form>

The PHP array:

    $data = [
        [
            'tag' => 'form',
            'options' => ' class="HORIZONTAL"',
            'text' => false,
            'level' => 1,
            'parents' => true,
        ],
        [
            'tag' => 'div',
            'options' => ' class="firstclass"',
            'text' => 'FIRSTCLASS',
            'level' => 2,
            'parents' => false,
        ],
        [
            'tag' => 'div',
            'options' => ' class="form-group"',
            'text' => 'FORMGROUP',
            'level' => 2,
            'parents' => true,
        ],
        [
            'tag' => 'label',
            'options' => ' class="col-sm-3 control-label"',
            'text' => 'TEXT',
            'level' => 3,
            'parents' => true,
        ],
        [
            'tag' => 'div',
            'options' => ' class="col-sm-9"',
            'text' => false,
            'level' => 4,
            'parents' => true
        ],
        [
            'tag' => 'span',
            'options' => ' class="myspan"',
            'text' => 'MYSPAN',
            'level' => 5,
            'parents' => true
        ],
        [
            'tag' => 'div',
            'options' => ' class="myclass"',
            'text' => 'MYCLASS',
            'level' => 6,
            'parents' => false
        ],
        [
            'tag' => 'div',
            'options' => ' class="firstclass"',
            'text' => 'FIRSTCLASS',
            'level' => 2,
            'parents' => false
        ],
        [
            'tag' => 'div',
            'options' => ' class="form-group"',
            'text' => 'FORMGROUP',
            'level' => 2,
            'parents' => true
        ],
        [
            'tag' => 'label',
            'options' => ' class="col-sm-3 control-label"',
            'text' => 'TEXT',
            'level' => 3,
            'parents' => true
        ],
        [
            'tag' => 'div',
            'options' => ' class="col-sm-9"',
            'text' => false,
            'level' => 4,
            'parents' => true
        ],
        [
            'tag' => 'span',
            'options' => ' class="myspan"',
            'text' => 'MYSPAN',
            'level' => 5,
            'parents' => true
        ],
        [
            'tag' => 'div',
            'options' => ' class="myclass"',
            'text' => 'MYCLASS',
            'level' => 6,
            'parents' => false
        ],
        [
            'tag' => 'div',
            'options' => ' class="firstclass"',
            'text' => 'FIRSTCLASS',
            'level' => 2,
            'parents' => false
        ]
    ];

That is my function but is wrong i think :)

function get($data) {

    $top= '';
    $botttom= '';
    foreach($data as $key => $row) {

        $tag = isset($row['tag']) ? $row['tag'] : false;
        $text = isset($row['text']) ? $row['text'] : false;
        $level = isset($row['level']) ? $row['level'] : false;
        $options = isset($row['options']) ? $row['options'] : false;
        $parents = isset($row['parents']) ? $row['parents'] : false;
        $parent_level = isset($row['parent_level']) ? $row['parent_level'] : false;

        $openTag = '<'.$tag.$options.'>'.$text;
        $closeTag = '</'.$tag.'>';

        if($parents) {
            $top.= $openTag;
        } else {
            $botttom.= $closeTag;
        }
    }

    $result = $top.$botttom;

    return $result;
}

print_r(get($data));