The Municipalidad de Montes de Oca reports that in the last three months it has sent 40 cases to collections court.
Municipal officials said that a second group of cases will be going to the courts in a few days.
The debts include municipal taxes and services, the municipality said. Those in arrears have been notified in writing, the officials said.
The cases go to the Juzgado Especializado de Cobro Judicial, which has been beefed up by a new law.
The municipality includes San Pedro.