Collection of delinquent contributions
When a business owner does not pay what they owe in unemployment taxes, fees, or penalties, the state can take steps to collect that money. The state can file paperwork with a court that turns the unpaid amount into something like a court judgment, which lets them seize property or take other legal steps to collect. The state can also sue the employer in court, and that case gets moved to the front of the line. If an employer does not challenge the amount owed in time, they lose the right to argue against paying it later.
288.170. Collection of . — 1. In any case in which any , interest or penalties imposed under this law are not paid when due and the of which has become , the may file for in the office of the in the county in which the employer owing said contributions, interest or penalties resides, or has his place of business, or any other county in which he has property, or all of them, a specifying the amount of the contributions, interest and penalties due and the name of the employer for the same and it shall be the duty of the clerk of the circuit court to file such certificate of record and enter the same in the record of the for s and under the procedure prescribed for transcripts of judgments. From the time of the filing of such certificate, the amount of the contributions, interest and penalties specified therein shall have the force and effect of a judgment of the circuit court until the same is satisfied by the division through its s. shall be issuable at the request of the division, its agent or attorney as is provided in the case of other judgments. No shall be allowed from the of an execution issued for such contributions, interest and penalties and no shall be required by the sheriff before making levy.
2. If any employer s in the payment of contributions, interest, or penalties the amount due shall be collected by in the name of the division. Such suit shall be brought in the county wherein the employer resides or has a place of business or agent for the trans of business in this state or where he or it may be found, and the employer in default shall pay the cost of such action. Any civil action brought under this law shall be heard by the court at the earliest possible date and shall be entitled to preference on the of the court over all other except petitions for under this law and cases arising under the of this state. If any employer shall fail to to the herein provided for of any contributions, interest or penalties within the time as provided herein, such employer shall thereafter be from asserting any in a direct suit for the collection of the contributions.
3. The foregoing shall be and no action taken shall be as an on the part of the state or any of its officers to pursue any remedy or action hereunder to the exclusion of any other remedy or action for which is made.
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Source & history notes
(L. 1951 p. 564 § 288.150)
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