GA Code § 34-8-167 (2021)
2021 Georgia Code|Title 34 - Labor and Industrial Relations|Chapter 8 - Employment Security|Article 5 - Contributions and Payments in Lieu of Contributions|§ 34-8-167. Collection of Delinquent Contribution Payments Generally

  If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due, including any penalty, may be collected by civil action maintained in the name of the Commissioner.The employer adjudged in default shall pay the cost of such actions.Civil actions brought under this Code section to collect contributions, interest, or penalties from an employer shall be heard by the superior court at the earliest possible date and shall be entitled to preference upon the calendar of the court over all other civil actions except petitions for judicial review under this chapter and workers' compensation cases arising under Chapter 9 of this title and other actions to which the state is a material party and which are now given precedence.   In addition to any other method provided by law for the collection of contributions, any contribution not paid when due, including any interest, penalty, and costs thereon, may be collected by the Commissioner by and with the same authority as is contained in Code Sections 48-2-55 and 48-3-1 providing for the collection of taxes by the state revenue commissioner.If any contribution or tax imposed by this chapter is not paid within ten days after notice and demand from the Commissioner, the Commissioner shall issue an execution or writ of fieri facias directed to any levying officer designated by the Commissioner, the sheriff, or the lawful deputies of the sheriff of any county of the state requiring such officer to levy upon and sell the real or personal property of any delinquent employer or liable individual found within such officer's county in sufficient amount to satisfy the execution so issued, together with penalties, interest, and all costs of executing and collecting the said execution, and to return such execution to the Commissioner, together with all such sums collected under and by virtue thereof, by a time to be therein specified, not more than 60 days from the date of the execution.   Nothing contained in this Code section shall prevent the Commissioner from having the execution or writ of fieri facias entered upon the general execution docket prior to the time the execution is turned over to a levying officer designated by the Commissioner for collection. The Commissioner may file the execution with the clerk of the superior court of the employer's residence, place of business, or the county in which the employer may own property. It shall then be the duty of the clerk of the superior court of the county in which the execution is filed to enter the execution upon the lien records of the superior court of said county, with the execution being recorded in the same manner and form as prescribed by the general laws of the State of Georgia relating to executions issued by a superior court of this state and processed and transmitted electronically for inclusion in the state-wide uniform automated information system for real and personal property records, as provided in Code Section 15-6-97.   The amount of any contributions not paid when due, including any interest, penalties, and costs, shall constitute a lien upon all property and rights to property and upon all after-acquired property and rights to property, both real and personal, of the employer liable for such contributions. The lien shall attach and be perfected as of the date such contributions become due and shall have parity with other tax liens and be prior, superior, and paramount to all other liens or encumbrances attaching to any of such property; provided, however, the lien shall not be preserved against purchasers, judgment creditors, pledgees, subsequent tax liens, or other liens or encumbrances until an execution for such contributions has been entered on the general execution docket. When the execution has been issued and docketed as required in subsection (c) of this Code section, the lien shall be a perfected lien upon all property and rights to property of the employer, both real and personal, in each county of this state.   All contributions, including interest, penalties, and costs thereon, imposed by this chapter are made a personal debt of the officer, major stockholder, or other person having charge of the affairs of a corporate or association employing unit who is required to file returns or pay the contributions required by this chapter.The Commissioner may assess such officer, stockholder, or other person for the amount of such contributions, penalties, and interest.The provisions of Code Section 34-8-164 and Code Section 34-8-170 shall apply to assessments made pursuant to this subsection. With respect to such officer, stockholder, or other person, the Commissioner shall have all the collection remedies set forth in this chapter.   Any reference within this chapter to the collection of delinquent contributions shall also include payments in lieu of contributions as provided in Code Section 34-8-158.     (Code 1981, §34-8-167, enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 2002, p. 799, § 4.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2002, "Code section" was substituted for "Code Section" in the last sentence of subsection (d).   Law reviews.   - For article, "2014 Georgia Corporation and Business Organization Case Law Developments," see 20 Ga. St. B. J. 26 (April 2015).   JUDICIAL DECISIONS   Editor's notes.   - In light of the similarity of the statutory provisions, decisions under Ga. L. 1937, p. 806 are included in the annotations for this Code section.   Tax liability.    - "Person" referred to in former § 34-8-128 (see O.C.G.A. subsections (b) through (f) of § 34-8-168) is not the employer because Ga. L. 1937, p. 806 (see O.C.G.A. § 34-8-1 et seq.) contained other provisions which, in effect, made the employer personally liable for the tax by prohibiting the employer from deducting the taxes, in whole or in part, from the wages of the employees, and by providing for collection of the unpaid taxes from the employer. Thus, if the term "person" in former § 34-8-128 was construed to mean the "employer," the statute would be redundant. Brumby v. Brooks, 234 Ga. 376, 216 S.E.2d 288 (1975), later appeal, 140 Ga. App. 210, 230 S.E.2d 359 (1976) (decided under Ga. L. 1937, p. 806).   Subsequent tax liens.    - Internal Revenue Service held a "subsequent tax lien," as described in O.C.G.A. § 34-8-167(d), and could take advantage of the requirement that the state lien for unemployment insurance taxes be recorded in order to have priority. Ellenberg v. J.M. Tull Metals (In re McIntyre Grading & Pipe, Inc.), 193 Bankr. 983 (Bankr. N.D. Ga. 1996).    Cited in Darby v. Cook, 201 Ga. 309, 39 S.E.2d 665 (1946).   RESEARCH REFERENCES   Am. Jur. 2d.   - 76 Am. Jur. 2d, Unemployment Compensation, §§ 9, 17.   C.J.S.   - 81 C.J.S., Social Security and Public Welfare, §§ 298, 380 et seq.   ALR.    - Rank or priority of lien or claim for unpaid employer's contribution under Social Security or Unemployment Compensation Act, 140 A.L.R. 1042.    Receiver as within Social Security and Unemployment Compensation Acts, 143 A.L.R. 984.    Constitutionality, construction, and application of provisions of Social Security or Unemployment Compensation Acts which vary rate of employers' contributions according to period in which business has been conducted, 163 A.L.R. 1148.