288.170. Collection of delinquent contributions. - Missouri Statutes

Collection of delinquent contributions.

288.170. 1. In any case in which any contributions,interest or penalties imposed under this law are not paid whendue and the assessment of which has become final, the divisionmay file for record in the office of the clerk of the circuitcourt in the county in which the employer owing saidcontributions, interest or penalties resides, or has his place ofbusiness, or any other county in which he has property, or all ofthem, a certificate specifying the amount of the contributions,interest and penalties due and the name of the employer liablefor the same and it shall be the duty of the clerk of the circuitcourt to file such certificate of record and enter the same inthe record of the circuit court for judgments and decrees underthe procedure prescribed for filing transcripts of judgments.From the time of the filing of such certificate, the amount ofthe contributions, interest and penalties specified therein shallhave the force and effect of a judgment of the circuit courtuntil the same is satisfied by the division through its dulyauthorized agents. Execution shall be issuable at the request ofthe division, its agent or attorney as is provided in the case ofother judgments. No exemption shall be allowed from the levy ofan execution issued for such contributions, interest andpenalties and no indemnifying bond shall be required by thesheriff before making levy.

2. If any employer defaults in the payment of contributions,interest, or penalties the amount due shall be collected by civilaction in the name of the division. Such suit shall be broughtin the county wherein the employer resides or has a place ofbusiness or agent for the transaction of business in this stateor where he or it may be found, and the employer adjudged indefault shall pay the cost of such action. Any civil actionbrought under this law shall be heard by the court at theearliest possible date and shall be entitled to preference on thecalendar of the court over all other civil actions exceptpetitions for judicial review under this law and cases arisingunder the workmen's compensation law of this state. If anyemployer shall fail to resort to the remedy herein provided forreassessment of any contributions, interest or penalties withinthe time as provided herein, such employer shall thereafter beprecluded from asserting any defense in a direct suit for thecollection of the contributions.

3. The foregoing remedies shall be cumulative and no actiontaken shall be construed as an election on the part of the stateor any of its officers to pursue any remedy or action hereunderto the exclusion of any other remedy or action for whichprovision is made.

(L. 1951 p. 564 § 288.150)