Maybe suggest gently to them you will be reporting them to the Police for fraud and more importantly you will report them to the Revenue Authorities. This normally helps focus. I would suggest to avoid discussion with them just do it by email and give them a reasonable time to pay and a date at which you will go forward with reporting them
Instead of that, get a 'Debt Collector' hi-vest jacket and have someone sit in their reception area until action is taking... no sure what industry they're in but no one wants to think their business counterparts are hard to get money out of, or especially that others might be made aware of this.We are also considering standing outside their premises with placards!!
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