chore: improve exception handling in IR generation

[charles-cooper]

QOL improvement -- add annotations where missing to exceptions which happen during code generation

also, moves the tag_exceptions() helper to vyper.exceptions

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Codecov Report

All modified and coverable lines are covered by tests ✅

Comparison is base (b0ea5b6) 83.98% compared to head (5aabc56) 83.97%.
Report is 1 commits behind head on master.

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Additional details and impacted files

@@            Coverage Diff             @@
##           master    #3705      +/-   ##
==========================================
- Coverage   83.98%   83.97%   -0.02%     
==========================================
  Files          92       92              
  Lines       13046    13051       +5     
  Branches     2928     2931       +3     
==========================================
+ Hits        10957    10959       +2     
- Misses       1657     1659       +2     
- Partials      432      433       +1     

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