(1) If any premiums, surcharges, penalties, or interest imposed by articles 70 to
82 of this title, as shown by reports filed by the employer or as shown by assessment
duly made as provided in section 8-79-104 or 8-79-107, are not paid within five days after they are due and demand is made therefor, the
division may issue a notice setting forth the name of the employer, the amount of
the premiums, surcharges, penalties, and interest, the date of the accrual thereof,
and a statement that the division claims a first and prior lien therefor, except as
provided in this article. Such notice shall be on forms prepared by the division and shall be verified by
any duly qualified representative of the division and may be filed or recorded in
the office of the county clerk and recorder of any county in the state in which the
employer owns property. After such notice has been filed or recorded, the division may issue a warrant under
its official seal directed to the sheriff of any county of the state or any duly authorized
agent of the division commanding him or her to levy upon, seize, and sell such of
the real and personal property of the employer found within his or her county necessary
for the payment of the amount due, together with interest and penalties, as provided
(2) It is the duty of any county clerk and recorder to whom such notices are sent
to file or record the same without cost. Upon the payment of all premiums, surcharges, penalties, and interest, a lien for
such premiums, surcharges, penalties, and interest, as shown upon the records of the
county clerk and recorder, shall be released by the division in the same manner as
judgments are released.
(3) The sheriff, or any duly authorized agent of the division, shall forthwith levy
upon the property of the employer, and personal property so levied upon shall be sold
in all respects with like effect and in the same manner as prescribed by law with
respect to executions of distraint warrants issued by a county treasurer for the collection
of taxes levied upon personal property. Real property shall be levied upon and sold in the same manner as prescribed by
law with respect to executions against property upon judgment of a court of record. The sheriff shall be entitled to such fees for executing such warrants as are allowed
by law for similar services.
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