108.22 (1t) If any person fails to pay to the department any amount under this chapter, provided that no appeal or review permitted under this chapter is pending and that the time for taking an appeal or review has expired, the department or any authorized representative of the department may set off the amount against a refund, overpayment, or disbursement under s. 71.93.

108.22 (2) (a) 1. If any employing unit or any individual who is found personally liable under sub. (9) person fails to pay to the department any amount found to be due it in proceedings pursuant to s. 108.10, provided that no appeal or review permitted under s. 108.10 is pending and that the time for taking an appeal or review has expired or determined to be owed under this chapter, the department or any authorized representative of the department may issue record the lien created under sub. (1m) by issuing a warrant directed to the clerk of circuit court for any county of the state.

2. The clerk of circuit court shall enter in the judgment and lien docket the name of the employing unit or individual person mentioned in the warrant and, the amount of the contributions, interest, costs and other fees for which the warrant is issued owed, and the date when such copy on which the warrant is entered.

3. A warrant entered under subd. 2. shall be considered in all respects as a final judgment constituting a perfected lien upon the employing unit's or individual's right, title and interest in all real and personal property located in the county where the warrant is entered.

4. The department or any authorized representative of the department may thereafter file an execution with the clerk of circuit court for filing by the clerk of circuit court with the sheriff of any county where real or personal property of the employing unit or individual is found person is located, commanding the sheriff to levy upon and sell sufficient real and personal property of the employing unit or individual person located in that county to pay the amount stated in the warrant in the same manner as upon an execution against property issued upon the judgment of a court of record, and to return the warrant to the department and pay to it the money collected by virtue thereof within 60 days after receipt of the warrant.

(b) The clerk of circuit court shall accept, file, and enter each warrant under par. (a) and each satisfaction, release, or withdrawal under subs. (5), (6), and (8m) in the judgment and lien docket without prepayment of any fee, but the clerk of circuit court shall submit a statement of the proper fee semiannually to the department covering the periods from January 1 to June 30 and July 1 to December 31 unless a different billing period is agreed to between the clerk of circuit court and the department. The fees shall then be paid by the department, but the fees provided by s. 814.61 (5) for entering the warrants shall be added to the amount of the warrant and collected from the employing unit or individual person when satisfaction or release is presented for entry.

108.22 (2) (c) At least 15 days before issuing any warrant to a person under par. (a), the department shall issue a demand to the person for payment of the amounts owed and give written or electronic notice that the department may issue a warrant. The refusal or failure of the person to receive the notice does not prevent the department from issuing the warrant. The department is only required to give the notice required under this paragraph to a person the first time the department issues a warrant to the person, and not for any subsequent warrant issued to that person.

108.22 (3) (a) The department may issue a warrant of like terms, force, and effect to any employee or other agent of the department, who may file a copy of such warrant with the clerk of circuit court of any county in the state, and thereupon such the clerk shall enter the warrant in the judgment and lien docket and the warrant shall become a lien in the same manner, and with have the same force and effect, as is provided in sub. (2). In the execution of the warrant, the employee or other agent shall have all the powers conferred by law upon a sheriff, but shall not be entitled to collect from the employer person any fee or charge for the execution of the warrant in excess of the actual expenses paid in the performance of his or her duty.

108.22 (3) (b) In executing a warrant under par. (a), the employee or agent may conduct, or may engage a 3rd party to conduct, an execution sale of property in any county of this state and may sell, or may engage a 3rd party to sell, the property in any manner that, in the discretion of the department, will bring the highest net bid or price, including an Internet-based auction or sale. The cost of conducting each auction or sale shall be reimbursed to the department out of the proceeds of the auction or sale.

108.22 (4) If a warrant be is returned not satisfied in full, the department shall have the same remedies to enforce the amount due for contributions, interest, and costs and other fees as if the department had recovered judgment against the employing unit person for the same and an execution is returned wholly or partially not satisfied.

108.22 (5) When the contributions amounts set forth in a warrant together with interest and other fees to the date of payment and all costs due the department have been paid to it, the department shall issue a satisfaction of the warrant and file it with the clerk of circuit court. The clerk of circuit court shall immediately enter a satisfaction of the judgment on the judgment and lien docket. The department shall send a copy of the satisfaction to the employer person.

108.22 (8) (b) To recover any overpayment to an individual which that is not otherwise repaid or recovery of which has not been waived, the department may recoup the amount of the overpayment by: a. Deducting , in addition to its other remedies in this chapter, deducting the amount of the overpayment from benefits the individual would otherwise be eligible to receive;.