IC 22-4-31
    Chapter 31. Additional Remedies for Collection of DelinquentContributions; Jeopardy Assessments

IC 22-4-31-1
Powers and duties
    Sec. 1. (a) If any contributions, interest, penalties, or damagesassessed under this article, or any portion thereof, be not paid withinone hundred twenty (120) days after the same is found to be due, areceiver may be appointed by the circuit or superior court of thecounty in which such employer resides or in which the employer isdoing business or in which the employer's resident agent is locatedin a proceeding requesting such appointment instituted against thesaid employer in the name of the state of Indiana, brought by theattorney general for the state of Indiana at the request of thedepartment.
    (b) The court shall appoint a receiver when it finds that theemployer has not paid the contributions or amounts due imposed bythis article within one hundred twenty (120) days after the same isfound to be due, and that contributions, interest, penalties, ordamages, or any portion thereof, is unpaid and delinquent. Suchcause for the appointment of a receiver shall be in addition to allother causes or grounds provided by law for the appointment ofreceivers and shall be in addition to all other methods for theenforcement of this article.
    (c) Each such receiver shall give bond and be sworn as providedfor by law and shall have power under the control of the court tobring and defend actions, to take and keep possession of the propertyof the employer, to receive all funds and collect any debts due to theemployer, in the receiver's name, and generally to do such actsrespecting the property as the court shall authorize, and shall have allthe powers granted to, or shall be subject to all the duties of,receivers under the laws of this state.
(Formerly: Acts 1947, c.208, s.3201.) As amended by P.L.144-1986,SEC.133; P.L.108-2006, SEC.51.

IC 22-4-31-2
Appeal; bond; suspension of power
    Sec. 2. In all proceedings instituted after April 1, 1947, under theprovisions of section 1 of this chapter in which a receiver may beappointed or refused, the party aggrieved may, within ten (10) daysthereafter, appeal from the decision of the court to the supreme courtwithout awaiting the final determination of such proceedings. Incases where a receiver has been appointed, upon the appellant filingan appeal bond with sufficient surety in such sum as may have beenrequired of such receiver conditioned upon the due prosecution ofsuch appeal and the payment of all costs or damages that may accrueto any officer or person by reason thereof, the authority of suchreceiver shall be suspended until the final determination of suchappeal.(Formerly: Acts 1947, c.208, s.3202.) As amended by P.L.144-1986,SEC.134.

IC 22-4-31-3
Injunction; collection of contributions
    Sec. 3. No injunction to restrain or delay the collection of anycontributions or other amounts claimed to be due under theprovisions of this article shall be issued by any court.
(Formerly: Acts 1947, c.208, s.3203.) As amended by P.L.144-1986,SEC.135; P.L.290-2001, SEC.23; P.L.175-2009, SEC.38.

IC 22-4-31-4
Jeopardy assessments; delinquent contributions; liens
    Sec. 4. If the department finds that the collection of anycontributions will be jeopardized by delaying, it shall enter suchfinding of record and thereupon, whether or not such contributionsare due, immediately assess such contributions with interest andnotify the employer thereof and simultaneously demand payment ofthe amount due in writing. If such payment is not made on demand,the commissioner shall immediately issue a warrant to the sheriff ofany county in the state commanding the sheriff to immediately levyupon and sell sufficient of the employer's property found within thesheriff's bailiwick to satisfy said warrant. The sheriff shall file thewarrant in the office of the clerk of the circuit court withintwenty-four (24) hours after the sheriff has levied upon the propertyof the employer, and the lien of the department shall begin with thedate upon which the warrant comes into the possession of the sheriff.The lien shall have the same effect as any other lien created by thisarticle.
(Formerly: Acts 1947, c.208, s.3204.) As amended by P.L.144-1986,SEC.136; P.L.18-1987, SEC.84; P.L.21-1995, SEC.118.

IC 22-4-31-5
Jeopardy assessments; delinquent contributions; stay pendinghearing
    Sec. 5. The collection of the whole or any part of the amount ofsuch assessment may be stayed for not exceeding sixty (60) days, byfiling with the board a bond in such amount, not exceeding doublethe amount as to which the stay is desired, and with such sureties asthe board considers necessary, conditioned upon payment of theamount which may finally be found to be due after notice andopportunity to be heard as herein provided.
(Formerly: Acts 1947, c.208, s.3205.)

IC 22-4-31-6
Actions and proceedings; delinquent contributions; costs
    Sec. 6. (a) If, after due notice, any employing unit defaults in thepayment of any contributions or other money payments required bythis article, the amount due may be collected by civil action in thename of the state of Indiana on the relation of the department. Such

civil action is not to be considered as the exclusive method forcollection of the contributions or money payments but is in additionto the method provided in IC 22-4-29-2 through IC 22-4-29-14 andis to be brought only in such cases as the department may deemadvisable in the interest of necessity and convenience.
    (b) Unless the employing unit prevails in a civil action broughtunder this chapter, the court may award costs, including reasonableattorney's fees, incurred by the state in bringing the action.
(Formerly: Acts 1947, c.208, s.3206.) As amended by P.L.144-1986,SEC.137; P.L.18-1987, SEC.85; P.L.21-1995, SEC.119;P.L.290-2001, SEC.24; P.L.108-2006, SEC.52; P.L.138-2008,SEC.6.

IC 22-4-31-7
Remedies; cumulative remedies
    Sec. 7. It is expressly provided that the foregoing remedies shallbe cumulative and shall be in addition to all other existing remedies,and that no action taken by the department or its duly authorizedrepresentative, the attorney general for the state of Indiana, or anyother officer shall be construed to be an election on the part of thestate or any of its officers to pursue any remedy to the exclusion ofany other remedy.
(Formerly: Acts 1947, c.208, s.3207.) As amended by P.L.108-2006,SEC.53.

IC 22-4-31-8
Repealed
    (Repealed by Acts 1978, P.L.2, SEC.2251.)