Employers who do not file quarterly reports or make payment of unemployment taxes when due, are subject to delinquent tax collection efforts. The department employs a number of individuals who's primary job is to work with past due employers to secure reports and/or payments. A number of collection tools are used in this process, including agreements for a repayment schedule, liens on business property and, in some cases, court action. All judgments are a matter of public records, such court records being routinely accessed by credit reporting agencies. Entities that are required to be licensed by the State of Vermont may have their license revoked for non-payment of unemployment taxes. Entities that do business with the State of Vermont may also have vendor payments diverted to the department in order to pay all or a portion of the amount due.