23-736. Interest on past due contributions;
deposit of interest


A. If contributions are not paid on the date due and payable as prescribed by the
commission, the whole or part thereafter remaining unpaid shall bear interest at the rate
of one per cent per month, or fraction thereof, from and after the due date until payment
is received by the commission, subject to waiver for good cause shown. The date as of
which payment of contributions, if mailed, is deemed to have been received may be
determined by such regulations as the commission may prescribe.


B. Interest collected pursuant to this section and section 23-723 shall be
deposited in the special administration fund.