(A) If an employer defaults in any payment of contributions, interest, penalties, or departmental administrative contingency assessments, the department shall notify the employer of the amount of contributions, interest, penalties, or departmental administrative contingency assessments due. If the amount is not paid within ten days after notice to the employer, the department shall issue a warrant of execution, directed to its authorized representative, commanding the representative to levy upon and sell the real and personal property of the employer found within that county for the payment of the amount, with interest, the cost of executing the warrant, and any reasonable costs incurred in collecting these amounts, to return the warrant to the department and to pay it the money collected.
(B) The department may contract with a collection agency or the Department of Revenue for the purpose of collecting delinquent payments of contributions, interest, penalties, departmental administrative contingency assessments, and any other reasonable costs authorized by subsection (A).
(C) The department shall promulgate regulations to carry out the provisions of this section.
HISTORY: 1962 Code Section 68-208; 1952 Code Section 68-208; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1942 (42) 1648; 1986 Act No. 362, Section 10, eff April 3, 1986; 1994 Act No. 300, Section 1, eff March 1, 1994; 1999 Act No. 73, Section 1, eff June 11, 1999; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 1986 amendment added provisions making this section applicable to defaults in payments of penalties and employment security administrative contingency assessments and made grammatical changes.
The 1994 amendment revised subsection (A) and added (B), so as to authorized the sheriff or tax collector to collect any costs incurred in collecting employment security contributions and authorized the sheriff or tax collector to contract with a collection agency to collect all costs and amounts.
The 1999 amendment, in subsections (A) and (B), changed references to the sheriff or tax collector to references to the commission or its authorized representative; and added subsection (C).
The 2010 amendment substituted "departmental" for "employment security" and "department" for "commission" throughout.
Structure South Carolina Code of Laws
Title 41 - Labor and Employment
Chapter 31 - Contributions And Payments To The Unemployment Trust Fund
Section 41-31-10. General rate of contribution.
Section 41-31-20. Employers' accounts.
Section 41-31-30. Classification of employers.
Section 41-31-40. Base rate computation periods.
Section 41-31-45. Debt status estimates; promulgation of regulations.
Section 41-31-50. Determination of tax rates.
Section 41-31-52. Benefits for seasonal workers.
Section 41-31-55. Additional surcharges when fund insolvent; rates; deposit in special account.
Section 41-31-80. Omitted by 2010 Act No. 234, Section 1, eff January 1, 2011.
Section 41-31-90. Effect of change of corporate name.
Section 41-31-100. Successor by purchase, merger of entire business as employer; notice.
Section 41-31-110. Computation of base rates applicable to successors.
Section 41-31-120. Successor by merger, purchase of part of established business.
Section 41-31-130. Refunds not authorized; adjustments made by deductions from future payments.
Section 41-31-140. Transfer of experience rating account.
Section 41-31-150. Treatment of fractions of a cent.
Section 41-31-160. Contribution reports shall not be required more frequently than quarterly.
Section 41-31-170. Report to employer on status of account; protests.
Section 41-31-320. Examination of reports and computation of contribution; notice of excess due.
Section 41-31-330. Imposition of penalty.
Section 41-31-350. Penalty for failure to file report.
Section 41-31-360. Adjustments and refunds.
Section 41-31-370. Interest on unpaid contributions.
Section 41-31-380. Lien for contributions, interest, penalties, and costs.
Section 41-31-390. Issuance of warrant of execution for collection.
Section 41-31-400. Procedure under execution.
Section 41-31-420. Priorities under legal dissolution or distribution.
Section 41-31-600. Definition of "nonprofit organization".
Section 41-31-610. Application of article.
Section 41-31-620. Election to make payments in lieu of contributions.
Section 41-31-640. Security to insure payments.
Section 41-31-650. Failure to post security.
Section 41-31-660. Amount of payments; group accounts.
Section 41-31-810. Application of Article 5.
Section 41-31-910. General provisions.
Section 41-31-920. Inclusion of assessments in quarterly contribution report.