23-737.01. Collection of amounts due by certificate for judgment

A. If a contribution or payment in lieu of a contribution imposed under this chapter is not paid when due, the department may, instead of pursuing civil action authorized in section 23-737, obtain judgment against the employer as prescribed by this section.

B. No earlier than fifteen days after the date on which contributions or payments in lieu of contributions are due, the department shall issue a determination stating the amounts of contributions, payments in lieu of contributions, penalties and interest due. Unless the employer files a written petition for hearing within fifteen days after the determination is served personally or sent by certified mail to the last known address of the employer, the determination becomes final. The determination shall state that a certificate for judgment will be filed unless, within the fifteen days, the employer files with the department a written petition for hearing stating the reasons why the amount of the indebtedness is considered to be incorrect.

C. If a timely petition for hearing is filed as prescribed in subsection B of this section, the employer shall be afforded an opportunity for hearing on the issue of the amount of indebtedness and thereafter furnished with a decision. The hearing shall be conducted by the department and a decision issued by the hearing officer. The decision becomes final unless within the time and in the manner provided in title 12, chapter 7, article 6 a petition for judicial review and a bond approved by the court in the amount of the total indebtedness as determined by the decision is filed with the superior court by the employer.

D. Notwithstanding section 22-201 with regard to jurisdiction, after a decision under this section and any decision on the issue of liability arising under section 23-724 affecting the amounts due have become final, the department may file with the clerk of the superior court in any county a certificate for judgment, without regard to the amount involved. The certificate shall:

1. Specify the amounts due and unpaid under the provisions of this chapter and the name and last known address of the employer liable for the indebtedness.

2. Include a statement attesting to the fact that a decision meeting all the requirements of this section has been issued and become final in that either:

(a) A petition for hearing was not received or was filed untimely and the determination became the final decision.

(b) A hearing was held after receipt of a timely petition and a decision was properly served and became final.

E. Immediately upon the filing of a certificate for judgment, a judge or commissioner of the superior court shall enter judgment for the department against the employer in the amount specified in the certificate. The department shall notify the employer that judgment has been entered.

F. A judgment entered pursuant to this section has the effect of any other judgment, and execution shall issue in the same manner as upon other judgments.

G. The provisions of this section may not be applied against a successor employer under section 23-733.