Section 4: Collection and control of contributions.

Any action or proceedings brought against an employer for failure to comply with the provisions of this Title, with the exception of Articles L. 5422-10, L. 5422-21, L. 5422-22 and L. 5422-24 and those of Chapter IV, shall be preceded by formal notice. The procedures for applying this article are determined by decree in the Conseil d’Etat.

The contributions provided for in 1° to 3° of article L. 5422-9 as well as articles L. 5422-11 and L. 5424-20 are collected and controlled by the bodies responsible for collection mentioned in article L. 5427-1 on behalf of the body managing the unemployment insurance scheme mentioned in the same article, according to the rules and subject to the guarantees and sanctions applicable to the collection of contributions from the…