Section 177.1201 - Enforcement(1) An assessment under this chapter that becomes final and is not subject to administrative or judicial review is subject to action and collection by the administrator under ss. 71.91, 71.92, and 73.03 (9), (20), (27), (28), (33m), and (33p) consistent with action taken by the department of revenue with respect to delinquent taxes under the same provisions.(2) If no court in this state has jurisdiction over the assessed holder or the assessed holder is not subject to the jurisdiction of this state, the attorney general may commence an action in any court having jurisdiction over the assessed holder.(3) Subject to sub. (2), the attorney general may bring an action in circuit court or in federal court to enforce this chapter.Added by Acts 2021 ch, 87,s 135, eff. 11/7/2021.