(a)If contributions or interest under this act are not
paid on the date due, the department may file a lien certificate
verified under oath with the county clerk of the county in which
the employer has his principal place of business and a copy with
any other county. The certificate shall state the amount of the
contributions and interest due, the name and last known address
of the delinquent employer and that the department complied with
computation and levy requirements for contributions and interest
under this act. The county clerk shall number, file and index
the certificate under employment security contributions' liens
and under chattel mortgages.
(b)The amount of contributions and interest due the
department is a lien upon all real and personal property
including motor vehicles ow
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(a) If contributions or interest under this act are not
paid on the date due, the department may file a lien certificate
verified under oath with the county clerk of the county in which
the employer has his principal place of business and a copy with
any other county. The certificate shall state the amount of the
contributions and interest due, the name and last known address
of the delinquent employer and that the department complied with
computation and levy requirements for contributions and interest
under this act. The county clerk shall number, file and index
the certificate under employment security contributions' liens
and under chattel mortgages.
(b) The amount of contributions and interest due the
department is a lien upon all real and personal property
including motor vehicles owned or acquired by the employer. The
lien is in effect from the time of filing the certificate and
covers all property of the employer in any county in which
filed. The department may initiate proceedings for foreclosure
in district court within ten (10) years from the date of filing.
After the date of filing, no person shall remove property
subject to a lien under this section from the state.
(c) Before filing the certificate, the delinquent employer
shall be given opportunity for hearing before the commission or
its duly authorized representative. Notice of the time and place
of the hearing shall be mailed at least fifteen (15) days prior
to the hearing. If the delinquent employer or his representative
fails to appear at the hearing or fails to establish to the
satisfaction of the commission that contributions and interest
are erroneous, the department may file the certificate. The
certificate may be filed without opportunity for hearing if a
delinquent employer is leaving the state with intent to default.
(d) If a lien is entered and the contributions are paid or
found erroneous, the department shall file notice of
satisfaction of the lien certificate with the county clerk of
any county in which the lien is filed. The department may
release any property from the lien or subordinate the lien if it
determines contributions and interest are secured by a lien on
other property or the collection of contributions and interest
is not in jeopardy. The department shall certify release or
subordination under this subsection.
(e) The remedies provided by this section are not
exclusive.
(f) Notwithstanding any other provision of this section,
the department may enter into installment payment agreements for
delinquent tax and interest liabilities where repayment
requirements are met and where payment in a lump sum would cause
severe inconvenience to the taxpayer.
(g) For purposes of this section, "employer" includes
those individuals described in W.S. 27-3-510(e) under the
conditions described in that section.