Pennsylvania Statutes Title 43 P.S. Labor § 789. Collection of contributions and interest; injunctions

(a) If, after notice by the department, any employer fails, neglects, or refuses to pay any contributions due, or the interest or penalties due thereon, the amount due may be collected by civil action in the name of the Commonwealth. Judgments obtained in such civil actions to collect any of the contributions aforesaid shall include interest and penalties, as provided in this act.

(b) When a lien shall have been entered pursuant to the provisions of section 308.1 of this act,  1 or judgment entered pursuant to the provisions of subsection (a) of this section and the same shall remain unpaid sixty days after notice in writing of the entry of such lien or judgment has been sent by the department by registered mail to the employer's last known address, the employer against whom such lien or judgment has been entered may be enjoined from continuing in business in the Commonwealth or employing persons therein upon complaint of the secretary.

Such injunction shall remain in full force and effect until (1) the delinquent contributions, interest or penalties have been paid, or (2) the employer shall have furnished a good and sufficient bond conditioned upon the payment of such delinquencies in such an amount and containing such terms as may be determined by the court, or (3) the employer has entered into a plan for the liquidation of such delinquencies as the court may approve: Provided, That such injunction may be reinstated upon the employer's failure to comply with the terms of said plan.

(c) In addition to the methods of collection authorized in this act, the department may collect contributions, interest, penalties and other liabilities due under this act as provided under 26 U.S.C. § 6402 (relating to authority to make credits or refunds) and by any other means available under Federal or State law.