39-51-1303. Collection of unpaid taxes by civil action. (1) If, after due notice, any employer, liable corporate officer or employee, or liable member or manager of a limited liability company referred to in 39-51-1105 defaults in any payment of taxes, penalties, or interest on the taxes and penalties, the department may initiate a civil action in the name of the department to collect the amount due and the employer, liable corporate officer, or liable member or manager of a limited liability company referred to in 39-51-1105 adjudged in default shall pay the costs of the action.
     (2) An action for the collection of taxes due must be brought within 5 years after the due date of the taxes or it is barred.
     (3) The department may pursue its remedy under either 39-51-1304 or this section, or both.

     History: En. Subd. (b), Sec. 14, Ch. 137, L. 1937; amd. Sec. 5, Ch. 137, L. 1939; amd. Sec. 8, Ch. 164, L. 1941; amd. Sec. 1, Ch. 36, L. 1969; amd. Sec. 1, Ch. 105, L. 1975; amd. Sec. 25, Ch. 368, L. 1975; amd. Sec. 1, Ch. 386, L. 1977; R.C.M. 1947, 87-136(1); amd. Sec. 46, Ch. 397, L. 1979; amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 1, Ch. 111, L. 1983; amd. Sec. 1, Ch. 514, L. 1985; amd. Sec. 12, Ch. 234, L. 1987; amd. Sec. 14, Ch. 373, L. 1991; amd. Sec. 9, Ch. 195, L. 1995; amd. Sec. 9, Ch. 529, L. 1995.