§ 27-3-510 — Delinquencies; interest to be charged; deposit; collection by civil action; jeopardy assessments; posting of bond; liability of corporate officers and directors

Wyoming § 27-3-510

• Jurisdiction: Wyoming
• Title 27: Labor and Employment
• Ch. 3: UNEMPLOYMENT COMPENSATION
• Art. 5: EMPLOYER CONTRIBUTIONS

Text

(a) Contributions not paid on the date due shall bear
interest of two percent (2%) per month or any fractional portion
thereof from the due date until payment plus accrued interest is
received by the department. Interest collected pursuant to this
subsection shall be paid into the employment security revenue
account.
(b) If after notice an employer defaults in any
contribution or interest payment, the amount due shall be
collected by civil action in the name of the department. An
employer adjudged liable shall pay the costs of the action.
Civil actions brought under this subsection shall be given
preference over all other civil actions except petitions for
judicial review under this act and cases under the Wyoming
Worker's Compensation Act.
(c) If an employer or employing unit neglects or refuses
to submit reports and pay contributions or interest required by
this act, discontinues business at any of its places of business
or leaves this state without submitting reports and paying
contributions or interest and the neglect, refusal,
discontinuance or removal jeopardizes the fund or any rights to
benefits, the department may make a jeopardy assessment against
the employer or employing unit. The department shall immediately
notify the employer of the assessment in writing by mail. The
assessment is final unless the employer files a written protest
of the assessment with the department within fifteen (15) days
after mailing. An employer filing a protest may request a
hearing before the commission in writing. After the hearing the
department shall notify the employer of findings of the
commission. If an assessment is made, it is final upon issuance
of notice and the department shall collect the assessment of any
delinquent contributions or interest.
(d) The department may require any employing unit which
has been habitually delinquent in making contributions, filing
returns or qualifying as required by this act to file a bond or
other security with the department which will insure the payment
of future contributions required by this act.
(e) Any officer or director having at least twenty percent
(20%) ownership interest of a corporate employing unit and any
manager of a limited liability company having at least twenty
percent (20%) ownership interest of a limited liability company
employing unit, who controls or supervises filing contribution
reports or making payment contributions under this act and who
fails to file the reports or make required payments, and the
employing unit fails to pay the amounts due the department, is
liable for the contributions or reimbursement including
interest, penalties and costs. Liability under this subsection
shall:
(i) Survive dissolution, reorganization, bankruptcy,
receivership or assignment for the benefit of creditors of or by
the corporate or limited liability company employing unit;
(ii) Be initially determined by the department. The
department's determination is final unless the officer or
director determined to be liable files a written appeal within
fifteen (15) days after the date notice of the determination is
mailed to his address or the address of the corporate or limited
liability company employing unit. The burden of proof rests
with the department and the appeal shall be conducted in the
manner provided under W.S. 27-3-506 for appeals from employer
liability determinations.