Ind. Code § 22-4-29-6

Current through P.L. 171-2024
Section 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.

IC 22-4-29-6

Amended by P.L. 171-2016, SEC. 42, eff. 3/23/2016.
(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.