The department will include in the amount due the fees or costs charged for the collection of the delinquent amount. An employer who is liable will pay the cost of the collection, including all collection fees charged as well as the costs of the legal action. Liens filed by the department may be foreclosed by decree of the court. The department may collect the amount stated in the Notice of Assessment by seizing the property of the delinquent employer and selling it at a public auction. If contributions are not paid on the date they are due, the amount remaining unpaid bears interest at 12 percent.
Interest continues to accrue until payment is received for the full amount due.
A lien is a claim for contributions, interest, and penalties filed against the real and personal property of the employer. Liens may be filed at any time contributions, interest, and penalties are delinquent. A lien is public information and is notice to creditors and possible purchasers of the state's claim against the property. Once a lien has been filed, it may remain on credit records seven years. The existence of a condition of insolvency or the institution of a judicial proceeding for legal dissolution or of a proceeding for distribution of assets causes the lien to attach without action on behalf of the department or the state.