Where legal threats and letters of appeal haven't worked, maybe public shame will.
The state is preparing to launch a Web site that will list the names of more than 7,200 delinquent taxpayers.
The site will be active January third and will list individuals and businesses who owe at least $25,000 each in taxes, penalties and interest. The group collectively owes 578 million dollars.
State Department of Revenue officials say at least 22 companies and individuals have already agreed to pay two million dollars since letters were mailed last week warning of the impending Web site launch. State Senator Frank Lasee says it'll be a Web site of shame.
The site will also list the top 100 offenders, who collectively owe more than 27 million dollars.