§ 22-4-29-6 — Assessments; nonpayment; warrants; levy; garnishment; lien

(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 department 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; P.L.171-2016, SEC.42.