A.R.S. 25-521

A. If there is a court ordered judgment or if the obligor is in arrears in an amount equal to twelve months of support, the department may issue a levy and collect the amount owed by the obligor by levy on all property and rights to property not exempt under federal or state law.

B. The levy extends only to property possessed and obligations existing at the time of service or within twenty-one days thereafter, except as to an account held in a financial institution in which case the levy extends only to property possessed and obligations existing at the time of service. On receipt of a notice of levy, a person in possession of property or an interest in property subject to levy shall seize and hold nonexempt property until that person receives from the department a notice of surrender of property or a notice of release of levy. Within three days after receipt, the person served with the notice of levy shall notify the obligor and any other individual or entity known or believed to have an interest in the property that a levy has occurred. The notice shall specify the amount demanded and shall contain, in the case of a seizure of personal property, an account of the property levied on, and in the case of real property, a description with reasonable certainty of the property levied on. The person served with the levy, the obligor or other persons known or believed to have an interest in the property may make a written request for an administrative review to contest the levy within fifteen days after the date of mailing of the notice. The administrative review shall be conducted pursuant to section 25-522, subsection D. The administrative review shall include a determination of the interest of the obligor in the property subject to levy, including the obligor's contributions to any property held by the community. If the request for administrative review is based on a mistake in identity, the department shall conduct the review within two business days. The administrative review shall be conducted pursuant to section 25-522, subsection E.

C. Any person in possession of property, or obligated with respect to property or rights to property subject to levy, on which a levy has been made, on demand by the department shall surrender the property or right to property to the department.

D. A person who fails or refuses to surrender any property or rights to property, subject to levy, on demand by the department, is liable in an amount equal to the value of the property or rights to property not surrendered, but not exceeding the amount of the past due support for which the levy has been made.