23-359. Effect of department
determination


Unless review is sought pursuant to section 23-358, the department's determination
shall be final upon the expiration of the time for seeking review. A final determination
by the department shall be in writing and signed by the director. The final
determination may be filed, recorded and executed upon in the same manner as provided by
law for judgments and shall draw interest at the same rate as a judgment from the date of
final determination. A final determination of the department which determines or
purports to determine the validity or amount of any counterclaim or any claim of debt,
reimbursement, recoupment or set-off by the employer shall be binding and conclusive only
as to the amount of wages to be paid the employee, if any, and shall not in any way
preclude the employer from raising and litigating such counterclaim or claim in a civil
action.