N.Y. Labor Law § 573: Collection of contributions in case of default

§ 573. Collection of contributions in case of default. 1. Civil

actions. If an employer shall default in any payments required to be

made by him to the fund, after due notice, the amount due from him shall

be collected by civil action against him brought in the name of the

commissioner, and the same, when collected, shall be paid into the fund.

Such employer's compliance with the provisions of this article requiring

payments to be made to the fund shall date from the time of the payment

of said money so collected.

Civil actions brought in the name of the commissioner under this

section to collect contributions, interest, or penalties from an

employer shall be entitled to preference, conferred by law to actions

brought by any state officer as such, upon the calendar of all courts.

2. Warrants. In addition and as an alternative to any other remedy

provided by this article and provided that no appeal or other proceeding

for review provided by title eight of this article shall then be pending

and the time for the taking thereof shall have expired, the commissioner

may issue a warrant under his official seal, directed to the sheriff of

any county, commanding him to levy upon and sell the real and personal

property which may be found within his county of an employer who has

defaulted in the payment of any sum determined to be due from such

employer for the payment of such sum together with interest, penalties,

and the cost of executing the warrant, and to return such warrant to the

commissioner and to pay into the fund the money collected by virtue

thereof within sixty days after the receipt of such warrant. The sheriff

shall within five days after the receipt of the warrant file with the

clerk of his county a copy thereof, and thereupon such clerk shall enter

in the judgment docket the name of the employer mentioned in the warrant

and the amount of the contribution, interest, and penalties for which

the warrant is issued and the date when such copy is filed. Thereupon

the amount of such warrant so docketed shall become a lien upon the

title to and interest in real property and chattels real of the employer

against whom the warrant is issued in the same manner as a judgment duly

docketed in the office of such clerk. The sheriff shall then proceed

upon the warrant in the same manner, and with like effect, as that

provided by law in respect to executions issued against property upon

judgments of a court of record, and for his services in executing the

warrant he shall be entitled to the same fees, which he may collect in

the same manner.

In the discretion of the commissioner a warrant of like terms, force,

and effect may be issued and directed to any officer or employee of the

department of labor who may file a copy of such warrant with the clerk

of any county in the state, and thereupon each such clerk shall docket

it and it shall become a lien in the same manner and with the same force

and effect as hereinbefore provided with respect to a warrant issued and

directed to and filed by a sheriff; and in the execution thereof such

officer or employee shall have all the powers conferred by law upon

sheriffs, but he shall be entitled to no fee or compensation in excess

of the actual expenses paid in the performance of such duty.

If a warrant is returned not satisfied in full, the commissioner shall

have the same remedies to enforce the amount thereof as if the

commissioner had recovered judgment for the same.