23-737. Collection of contributions or
interest; precedence of action
A. If a contribution, payment in lieu of a contribution, penalty or interest
imposed under this chapter is not paid when due, these amounts may be collected by levy
pursuant to section 23-752 or by civil action in the name of the department, and the
employer adjudged in default shall pay the court costs.
B. Actions brought under this section shall be heard by the court at the earliest
possible date and shall have precedence over other civil actions, except petitions for
judicial review under this chapter, and cases arising under chapter 6 of this title.
C. After judgment is entered pursuant to this article against the state, a city,
town, county, school district or other political subdivision or an instrumentality,
agency, board or commission thereof, or any combination of the foregoing, the department
shall notify the employer that judgment has been entered. Within thirty days of the date
of notice the treasurer or other appropriate officer of the employer charged with the
receipt, custody, and disbursements of its monies or funds shall, without issuance of
execution or garnishment or other legal action, remit to the department all
contributions, payments in lieu of contributions, interest and penalties in judgment. If
within the thirty-day period satisfaction of judgment is not obtained, the department
shall petition for and the superior court may grant an order compelling payment of the
amounts in judgment by the governing body of the employer against which judgment has been
entered.
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