After notice, if an employer does not pay a contribution, a penalty, or interest on a contribution, the Commission shall collect the amount due by:

1. Serving a notice of assessment on the defaulting employer - OR -
   
   
2. Bringing a civil action in the name of the state and the Attorney General in the district court in Travis County

These actions are authorized in Subchapter C, Section 213.031 through Section 213.036 of the Texas Unemployment Compensation Act. These accounts are processed by the Regulatory Integrity Division.

The notice of assessment states the amount of contribution, penalties, and/or interest outstanding on the account. An assessment becomes final thirty-one days from the date of service of the Notice of Assessment, if the employer does not contest the assessment. The final assessment has the same force and effect as a final judgment of a court. For more information see the Regulatory Integrity Division Collections Manual.