If, after due notice, any employer defaults in any payment of assessments or interest thereon, the amount due may be collected by civil action in the name of the Department.
The employer adjudged in default shall pay the costs of the action.
Civil actions brought under this section to collect assessments or interest thereon from an employer shall be heard by the 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 arising under the Workers' Compensation Law, Chapter 23 of this title.
Structure Delaware Code
Chapter 33. UNEMPLOYMENT COMPENSATION
Subchapter III. Employer’s Coverage and Assessments
§ 3341. Period of employer's coverage.
§ 3342. Termination of employer's coverage.
§ 3343. Election of employer to be covered by this chapter.
§ 3345. Payment of employer's assessments.
§ 3346. Deductibility of employer's assessments from employee's wages.
§ 3349. General limitations on reduction of new employer rate.
§ 3350. Variations from new employer rate.
§ 3351. Assessment rates after termination of employer's military service.
§ 3352. Joint accounts of employers.
§ 3353. Transfers of experience and assignment of rates.
§ 3356. Effect of amendment of Federal Unemployment Tax Act.
§ 3357. Interest on past-due assessments and reimbursement payments in lieu of assessments.
§ 3358. Civil actions for collection of assessments and interest.
§ 3361. Special procedure to obtain judgment; notice and lien of judgment; judicial review.
§ 3365. Adjustments and refunds.
§ 3366. Order of crediting payments on account.
§ 3368. Execution of judgments.
§ 3369. Professional and occupational licenses; denial or suspension.