(A) If an employer defaults in any payment of contributions, interest, penalties, or departmental administrative contingency assessments, the department shall notify the employer of the amount of contributions, interest, penalties, or departmental administrative contingency assessments due. If the amount is not paid within ten days after notice to the employer, the department shall issue a warrant of execution, directed to its authorized representative, commanding the representative to levy upon and sell the real and personal property of the employer found within that county for the payment of the amount, with interest, the cost of executing the warrant, and any reasonable costs incurred in collecting these amounts, to return the warrant to the department and to pay it the money collected.
(B) The department may contract with a collection agency or the Department of Revenue for the purpose of collecting delinquent payments of contributions, interest, penalties, departmental administrative contingency assessments, and any other reasonable costs authorized by subsection (A).
(C) The department shall promulgate regulations to carry out the provisions of this section.
HISTORY: 1962 Code Section 68-208; 1952 Code Section 68-208; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1942 (42) 1648; 1986 Act No. 362, Section 10, eff April 3, 1986; 1994 Act No. 300, Section 1, eff March 1, 1994; 1999 Act No. 73, Section 1, eff June 11, 1999; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 1986 amendment added provisions making this section applicable to defaults in payments of penalties and employment security administrative contingency assessments and made grammatical changes.
The 1994 amendment revised subsection (A) and added (B), so as to authorized the sheriff or tax collector to collect any costs incurred in collecting employment security contributions and authorized the sheriff or tax collector to contract with a collection agency to collect all costs and amounts.
The 1999 amendment, in subsections (A) and (B), changed references to the sheriff or tax collector to references to the commission or its authorized representative; and added subsection (C).
The 2010 amendment substituted "departmental" for "employment security" and "department" for "commission" throughout.