Effective - 28 Aug 1951, 2 histories
288.170. Collection of delinquent contributions. — 1. In any case in which any contributions, interest or penalties imposed under this law are not paid when due and the assessment of which has become final, the division may file for record in the office of the clerk of the circuit court in the county in which the employer owing said contributions, interest or penalties resides, or has his place of business, or any other county in which he has property, or all of them, a certificate specifying the amount of the contributions, interest and penalties due and the name of the employer liable for the same and it shall be the duty of the clerk of the circuit court to file such certificate of record and enter the same in the record of the circuit court for judgments and decrees under the procedure prescribed for filing transcripts of judgments. From the time of the filing of such certificate, the amount of the contributions, interest and penalties specified therein shall have the force and effect of a judgment of the circuit court until the same is satisfied by the division through its duly authorized agents. Execution shall be issuable at the request of the division, its agent or attorney as is provided in the case of other judgments. No exemption shall be allowed from the levy of an execution issued for such contributions, interest and penalties and no indemnifying bond shall be required by the sheriff before making levy.
2. If any employer defaults in the payment of contributions, interest, or penalties the amount due shall be collected by civil action in the name of the division. Such suit shall be brought in the county wherein the employer resides or has a place of business or agent for the transaction of business in this state or where he or it may be found, and the employer adjudged in default shall pay the cost of such action. Any civil action brought under this law shall be heard by the court at the earliest possible date and shall be entitled to preference on the calendar of the court over all other civil actions except petitions for judicial review under this law and cases arising under the workmen's compensation law of this state. If any employer shall fail to resort to the remedy herein provided for reassessment of any contributions, interest or penalties within the time as provided herein, such employer shall thereafter be precluded from asserting any defense in a direct suit for the collection of the contributions.
3. The foregoing remedies shall be cumulative and no action taken shall be construed as an election on the part of the state or any of its officers to pursue any remedy or action hereunder to the exclusion of any other remedy or action for which provision is made.
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(L. 1951 p. 564 § 288.150)
Structure Missouri Revised Statutes
Title XVIII - Labor and Industrial Relations
Chapter 288 - Employment Security
Section 288.010 - Title of law.
Section 288.020 - Public policy declared — construction of law.
Section 288.030 - Definitions — calculation of Missouri average annual wage.
Section 288.032 - Employer defined, exceptions.
Section 288.034 - Employment defined.
Section 288.036 - Wages defined — state taxable wage base.
Section 288.036 - Wages defined — state taxable wage base.
Section 288.038 - Maximum weekly benefit amount defined.
Section 288.040 - Eligibility for benefits — exceptions — report, contents.
Section 288.041 - Employer to provide notice of ineligibility for unemployment benefits, when.
Section 288.051 - Temporary employees, defined, deemed to have voluntarily quit employment, when.
Section 288.070 - Claims for benefits — procedure — payment pending appeal.
Section 288.080 - Employer, when subject to law — election of coverage — termination.
Section 288.100 - Experience rating — employer accounts, credits and charges.
Section 288.102 - Rules, procedures.
Section 288.113 - Employer's rate, how determined.
Section 288.124 - Average annual payroll defined.
Section 288.125 - Voluntary payments by employer.
Section 288.132 - Unemployment automation fund created, use of moneys.
Section 288.133 - Unemployment automation adjustment, amount — reductions, when.
Section 288.140 - Contribution adjustments or refunds.
Section 288.150 - Unpaid contributions, interest rate due, abatement during extensions — exceptions.
Section 288.160 - Assessment of delinquent contributions — limitations — refusal to file, penalty.
Section 288.170 - Collection of delinquent contributions.
Section 288.180 - Compromise of delinquent contributions.
Section 288.200 - Appeals to labor and industrial relations commission.
Section 288.225 - Group insurance for employees of division.
Section 288.240 - Papers, deemed filed, when.
Section 288.250 - Records confidential — privileged communications — violation, penalty.
Section 288.251 - Cooperation with not-for-profit agencies authorized.
Section 288.260 - Annual report.
Section 288.300 - Unemployment compensation administration fund, administration and disbursement.
Section 288.320 - Federal funds, how used — reimbursement, when authorized.
Section 288.340 - Cooperation with federal government and sister states.
Section 288.345 - Division may participate in federal comprehensive manpower programs.
Section 288.350 - Effect of amendments to related federal law.
Section 288.360 - Records of division — reproduction, destruction, copies.
Section 288.370 - Law does not confer vested rights.
Section 288.382 - Uncollectible benefit overpayments, how determined.
Section 288.390 - State to comply with minimum standards prescribed by federal law.
Section 288.395 - Fraud or misrepresentation, penalties.
Section 288.501 - Extension of benefits — alternate base period defined — use of federal moneys.