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