(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. ental 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.
South Carolina Legal Code