Assessments; nonpayment; warrants; levy; garnishment; lien
Sec. 6. (a) Unless an assessment is paid in full within seven (7)
days after it becomes final, the commissioner or the commissioner's
representative may file with the clerk of the circuit court of any
county in the state a warrant in duplicate, directed to the sheriff of
such county, commanding the sheriff to levy upon and sell the
property, real and personal, tangible and intangible, of the employing
unit against whom the assessment has been made, in sufficient
quantity to satisfy the amount thereof, plus damages to the amount
of ten percent (10%) of such assessment, which shall be in addition
to the penalties prescribed in this article for delinquent payment, and
in addition to the interest at the rate of one percent (1%) per month
upon the unpaid contribution from the date it was due, to the date of
payment of the warrant, and in addition to all costs incident to the
recording and execution thereof. The remedies by garnishment and
proceedings supplementary to execution as provided by law shall be
available to the board to effectuate the purposes of this chapter.
Within five (5) days after receipt of a warrant under this section, the
clerk shall:
(1) retain the duplicate copy of the warrant;
(2) enter in the judgment record in the column for judgment
debtors the name of the employing unit stated in the warrant, or
if the employing unit is a partnership, the names of the partners;
(3) enter the amount sought by the warrant;
(4) enter the date the warrant was received; and
(5) certify the original warrant and return it to the department.
(b) Five (5) days after the clerk receives a warrant under
subsection (a), the amount sought in the warrant, the damages to an
amount of ten percent (10%) of the assessment as provided in
subsection (a), penalties, and interest described in subsection (a),
become a lien upon the title to and interest in the real and personal
property of the employing unit.
(Formerly: Acts 1947, c.208, s.3006.) As amended by P.L.20-1986,
SEC.15; P.L.18-1987, SEC.79; P.L.21-1995, SEC.113; P.L.52-1998,
SEC.2.
Last modified: May 27, 2006