23-642

23-642. Compromise of claims for
contributions

The department may compromise a claim for contributions or payments in lieu of
contributions more than two years in arrears, or an action in relation thereto. When a
compromise is made, there shall be placed in the files thereof a statement of the amount
of contributions or payments in lieu of contributions due, the amount assessed, the
amount of additional contributions, penalty and interest imposed by law in consequence of
the neglect or delinquency of the employer in question and the amount actually paid in
accordance with the terms of the compromise.