SB21,1199,2 102.83 (8) Any officer or director of an uninsured employer that is a corporation and any member or manager of an uninsured employer that is a limited liability company may be found individually and jointly and severally liable for the payments, interest, costs and other fees specified in a warrant under this section if after proper proceedings for the collection of those amounts from the corporation or limited liability company, as provided in this section, the corporation or limited liability company is unable to pay those amounts to the department office. The personal liability of the officers and directors of a corporation or of the members and managers of a limited liability company as provided in this subsection is an independent obligation, survives dissolution, reorganization, bankruptcy, receivership, assignment for the benefit of creditors, judicially confirmed extension or composition, or any analogous situation of the corporation or limited liability company, and shall be set forth in a determination or decision issued under s. 102.82.

SB21,3046 Section 3046. 102.835 (1) (ad) of the statutes is amended to read:

SB21,1199,5 102.835 (1) (ad) "Debtor" means an uninsured employer or an individual found personally liable under s. 102.83 (8) who owes the department office a debt.

SB21,3047 Section 3047. 102.835 (1) (e) of the statutes is amended to read:

SB21,1199,8 102.835 (1) (e) "Payment" means a payment owed to the department office under s. 102.82 and includes interest on that payment.

SB21,3048 Section 3048. 102.835 (2) of the statutes is amended to read:

SB21,1199,16 102.835 (2) Powers of levy and distraint. If any debtor who is liable for any debt fails to pay that debt after the department office has made demand for payment, the department office may collect that debt and the expenses of the levy by levy upon any property belonging to the debtor. If the value of any property that has been levied upon under this section is not sufficient to satisfy the claim of the department office, the department office may levy upon any additional property of the debtor until the debt and expenses of the levy are fully paid.

SB21,3049 Section 3049. 102.835 (3) of the statutes is amended to read:

SB21,1199,23 102.835 (3) Duties to surrender. Any person in possession of or obligated with respect to property or rights to property that is subject to levy and upon which a levy has been made shall, upon demand of the department office, surrender the property or rights or discharge the obligation to the department office, except that part of the property or rights which is, at the time of the demand, subject to any prior attachment or execution under any judicial process.

SB21,3050 Section 3050. 102.835 (4) (a) of the statutes is amended to read:

SB21,1200,3 102.835 (4) (a) Any debtor who fails to surrender any property or rights to property that is subject to levy, upon demand by the department office, is subject to proceedings to enforce the amount of the levy.

SB21,3051 Section 3051. 102.835 (4) (b) of the statutes is amended to read:

SB21,1200,12 102.835 (4) (b) Any 3rd party who fails to surrender any property or rights to property subject to levy, upon demand of the department office, is subject to proceedings to enforce the levy. The 3rd party is not liable to the department office under this paragraph for more than 25% of the debt. The department office shall serve a final demand as provided under sub. (13) on any 3rd party who fails to surrender property. Proceedings may not be initiated by the department office until 5 days after service of the final demand. The department office shall issue a determination under s. 102.82 to the 3rd party for the amount of the liability.

SB21,3052 Section 3052. 102.835 (4) (c) of the statutes is amended to read:

SB21,1200,18 102.835 (4) (c) When a 3rd party surrenders the property or rights to the property on demand of the department office or discharges the obligation to the department office for which the levy is made, the 3rd party is discharged from any obligation or liability to the debtor with respect to the property or rights to the property arising from the surrender or payment to the department office.

SB21,3053 Section 3053. 102.835 (5) (a) of the statutes is amended to read:

SB21,1201,2 102.835 (5) (a) If the department office has levied upon property, any person, other than the debtor who is liable to pay the debt out of which the levy arose, who claims an interest in or lien on that property, and who claims that that property was wrongfully levied upon may bring a civil action against the state in the circuit court for Dane County. That action may be brought whether or not that property has been surrendered to the department office. The court may grant only the relief under par. (b). No other action to question the validity of or to restrain or enjoin a levy by the department office may be maintained.

SB21,3054 Section 3054. 102.835 (5) (c) of the statutes is amended to read:

SB21,1201,6 102.835 (5) (c) For purposes of an adjudication under this subsection, the determination of the debt upon which the interest or lien of the department office is based is conclusively presumed to be valid.

SB21,3055 Section 3055. 102.835 (6) of the statutes is amended to read:

SB21,1201,9 102.835 (6) Determination of expenses. The department office shall determine its costs and expenses to be paid in all cases of levy.

SB21,3056 Section 3056. 102.835 (7) (a) of the statutes is amended to read:

SB21,1201,14 102.835 (7) (a) The department office shall apply all money obtained under this section first against the expenses of the proceedings and then against the liability in respect to which the levy was made and any other liability owed to the department office by the debtor.

SB21,3057 Section 3057. 102.835 (7) (b) of the statutes is amended to read:

SB21,1201,18 102.835 (7) (b) The department office may refund or credit any amount left after the applications under par. (a), upon submission of a claim for a refund or credit and satisfactory proof of the claim, to the person entitled to that amount.

SB21,3058 Section 3058. 102.835 (8) of the statutes is amended to read:

SB21,1201,22 102.835 (8) Release of levy. The department office may release the levy upon all or part of property levied upon to facilitate the collection of the liability or to grant relief from a wrongful levy, but that release does not prevent any later levy.

SB21,3059 Section 3059. 102.835 (9) of the statutes is amended to read:

SB21,1202,2 102.835 (9) Wrongful levy. If the department office determines that property has been wrongfully levied upon, the department office may return the property at any time, or may return an amount of money equal to the amount of money levied upon.