Chapter III: Special contribution.

Without prejudice to any legal proceedings that may be brought against them, employers who have employed a foreign worker in breach of the provisions of the first paragraph of article L. 8251-1 shall pay a special contribution for each foreign worker not authorised to work. The amount of this special contribution is determined under conditions laid down by decree in the Conseil d’Etat. It is, at most, equal to 5,000…

Payment of the special levy is guaranteed by a lien on the movable property and effects of those liable, wherever they may be, with the same rank as that enjoyed by the Treasury pursuant to article 1920 of the General Tax Code.

Preferential debts pursuant to article L. 8253-2 owed by a trader, a craftsman or a legal entity governed by private law, even if it is not a trader, are entered in a public register within six months of their due date for payment. The registration preserves the lien for two years and six months from the date on which it is made. It may not be renewed.

In the event of safeguard proceedings, receivership or compulsory liquidation of the taxpayer or of a third party legally bound to pay the special contribution, the lien whose registration has not been duly requested against the taxpayer may no longer be exercised for claims that were compulsorily subject to such registration. The costs of proceedings owed by the debtor on the date of the opening judgment are not due.

The registration of a preferential claim pursuant to Article L. 8253-2 may be cancelled in whole or in part at any time.

A decree in the Conseil d’Etat shall determine the terms and conditions for the application of this chapter.