Jeopardy assessments; delinquent contributions; liens
Sec. 4. If the department finds that the collection of any
contributions will be jeopardized by delaying, it shall enter such
finding of record and thereupon, whether or not such contributions
are due, immediately assess such contributions with interest and
notify the employer thereof and simultaneously demand payment of
the amount due in writing. If such payment is not made on demand,
the commissioner shall immediately issue a warrant to the sheriff of
any county in the state commanding the sheriff to immediately levy
upon and sell sufficient of the employer's property found within the
sheriff's bailiwick to satisfy said warrant. The sheriff shall file the
warrant in the office of the clerk of the circuit court within
twenty-four (24) hours after the sheriff has levied upon the property
of the employer, and the lien of the department shall begin with the
date upon which the warrant comes into the possession of the sheriff.
The lien shall have the same effect as any other lien created by this
article.
(Formerly: Acts 1947, c.208, s.3204.) As amended by P.L.144-1986,
SEC.136; P.L.18-1987, SEC.84; P.L.21-1995, SEC.118.
Last modified: May 27, 2006