NEW YORK (Bloomberg) - The estranged wife of Dennis Kozlowski said the imprisoned former CEO of Tyco International Ltd. has delayed paying off a $70 million fine to avoid his obligations to her, according to her lawyer.

Karen Kozlowski filed a motion in state court in Palm Beach County, Florida, on February 11 to compel her husband, who made $300 million from 1998 to 2002 as Tyco's CEO, to disclose his remaining assets. She filed for divorce in 2006.

Mr. Kozlowski, 61, is serving a prison sentence of eight-and-a-third to 25 years for grand larceny, securities fraud and falsifying business records. New York State Supreme Court Justice Michael Obus ordered him to pay $97 million in restitution and a $70 million fine as part of his sentence. He has made restitution, though his lawyer said last week he still owes $10 million for the fine, originally due in 2006.

"We are disappointed that Mr. Kozlowski continues to intentionally delay meeting his remaining obligations to the State of New York as a strategy to shirk his obligation to provide financial support to Karen," Alan Kluger, an attorney at Kluger Peretz Kaplan & Berlin in Miami, which represents Mr. Kozlowski's estranged wife, said yesterday in an e-mailed statement.

"That's ridiculous," Mr. Kozlowski's criminal attorney, Austin Campriello, said in a phone interview.

Mr. Campriello, a partner at Bryan Cave LLP in New York, told Mr. Obus last week that Mr. Kozlowski has been doing his best to liquidate assets to fully pay the fine.

Karen Kozlowski filed for divorce July 31, 2006, asking that the couple's assets and liabilities be split equally and that her husband pay financial support. The two were married in Antigua in 2001.

Attorney Martin Haines III, who represents Mr. Kozlowski in the divorce, said yesterday in a phone interview that he expects the case to settle.

Mr. Haines, a Lake Park, Florida, attorney who represented golfer Greg Norman in his contentious 2007 divorce, took over Mr. Kozlowski's representation in October.

"He would settle this case tomorrow if he had a fair demand, a meet-able demand from his wife," Mr. Haines said.

Mr. Kozlowski has an oceanfront estate in Nantucket, off the coast of Massachusetts, on the market for $18 million. Mr. Haines said Mr. Kozlowski also had "some investments," though he did not know their value.

When she filed for divorce, Karen Kozlowski sought a lien to protect her interest in a mansion in Boca Raton, Florida.

The 15,000-square-foot Boca Raton residence was appraised at almost $25 million, according to Kluger Peretz.

Mr. Haines said Mr. Kozlowski's remaining assets were not a secret because a New York court froze goods and property worth as much as $600 million owned by Mr. Kozlowski and Mark Swartz, former Tyco finance chief, when they were indicted in 2002.

Mr. Swartz, also convicted and imprisoned, has paid his fines and restitution.

The motion to compel disclosure comes after the parties attempted to reach a private settlement for a year and a half, according to Karen Kozlowski's motion.

Mr. Kozlowski "has not made any disclosures to wife, leaving wife no other choice but to file this motion," according to Karen Kozlowski's filing.

Tyco, based in Bermuda and operating out of West Windsor, New Jersey, is the world's biggest maker of industrial valves and security systems. Tyco Electronics Ltd., spun off in June, is the largest maker of electric connectors.