Azure Policy require multiple tags with values

Try this:

{
  "properties": {
    "displayName": "Require tags environment and department with specific values on resources",
    "policyType": "Custom",
    "mode": "Indexed",
    "description": "Enforces required tags environment and department with their values. Does not apply to resource groups.",
    "metadata": {
      "category": "Tags",
      "createdBy": "",
      "createdOn": "",
      "updatedBy": "",
      "updatedOn": ""
    },
    "version": "1.0.0",
    "parameters": {
      "tagName1": {
        "type": "String",
        "metadata": {
          "displayName": "Tag Name1",
          "description": "Name of the tag, such as 'environment'"
        },
        "allowedValues": [
          "environment"
        ]
      },
      "tagValue1": {
        "type": "Array",
        "metadata": {
          "displayName": "Tag Value1",
          "description": "Value of the tag, such as 'prod' or 'non-prod'"
        },
        "allowedValues": [
          "prod",
          "non-prod"
        ]
      },
      "tagName2": {
        "type": "String",
        "metadata": {
          "displayName": "Tag Name2",
          "description": "Name of the tag, such as 'department'"
        },
        "allowedValues": [
          "department"
        ]
      },
      "tagValue2": {
        "type": "Array",
        "metadata": {
          "displayName": "Tag Value2",
          "description": "Value of the tag, such as 'Infra' or 'Finance'"
        },
        "allowedValues": [
          "Infra",
          "Finance"
        ]
      }
    },
    "policyRule": {
      "if": {
        "anyOf": [
          {
            "not": {
              "field": "[concat('tags[', parameters('tagName1'), ']')]",
              "in": "[parameters('tagValue1')]"
            }
          },
          {
            "not": {
              "field": "[concat('tags[', parameters('tagName2'), ']')]",
              "in": "[parameters('tagValue2')]"
            }
          }
        ]
      },
      "then": {
        "effect": "deny"
      }
    },
    "versions": [
      "1.0.0"
    ]
  }
}