(a) Any liability for contributions, payments, penalties, interest, and costs imposed under this chapter becomes, from the time the liability is due and payable, a debt of the liable employer or employing unit to the State for the benefit of the Unemployment Compensation Fund and the Contingent Fund to be recovered in a civil action.

(b) The Commissioner may file in the Superior Court for the county wherein the employer resides, or the Washington Superior Court if the employer is a nonresident, a certified copy of an assessment for contributions from which an appeal has not been taken within the time allowed therefor, whereupon such court after due notice to all parties interested, shall summarily render a final judgment in accordance therewith. Such judgment shall have the same effect, and all proceedings in relation thereto shall thereafter be the same, as though such judgment had been rendered in an action duly heard and determined by such court, provided, however, there shall not be an appeal therefrom except on matters of law heard and determined in such court.

(c) When an assessment has been made under section 1330 of this title from which a timely appeal has not been taken or when any appeal taken has been finally determined under sections 1331 and 1332 of this title, the Commissioner may, as an additional or alternate remedy to other remedies and proceedings authorized by this chapter, issue a warrant directed to the sheriff of any county of this State. The warrant shall command the sheriff to levy upon and sell the real and personal property of any person liable for unpaid contributions, payments, interest, penalties, and costs due under this chapter, for payment of the amount due and the cost of executing the warrant, and to return the warrant to the Commissioner and to pay him or her the money collected by virtue of the warrant within 60 days after receipt of the warrant. The sheriff shall within five days after receipt of the warrant file with the county clerk a copy of the warrant, and the clerk shall then enter in the judgment docket the name of the person liable, the amount of the contributions, payments, interest, penalties, and costs for which the warrant is issued and the date when the copy is filed. The levy and sale shall be effected in the manner prescribed for levy of execution. If a warrant is returned not fully satisfied, the Commissioner may from time to time issue new warrants for the balance due in accordance with the procedure described hereinabove. (Amended 1959, No. 329 (Adj. Sess.), § 22, eff. March 1, 1961; 1961, No. 210, § 15, eff. July 11, 1961; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1977, No. 64, § 15.)