§351-87  Lien in favor of State.  Thefailure of any person, firm, corporation, partnership, association, or legalentity to pay moneys over to the commission in accordance with this part shallcreate a debt owing to the commission from that person, firm, corporation,partnership, association, or legal entity and shall constitute a preferentiallien in favor of the State which may be collected by the commission by civilprocess. [L 1986, c 155, pt of §1]