23-738. Delinquency assessments; interest and
penalties; petition for reassessment
A. If an employer neglects or refuses to make a return as required by this chapter,
the department shall make an estimate based upon information in its possession of the
amount of contributions due from the employer for the period for which he failed to make
a return, and shall assess the estimated amount against the delinquent employer. The
department shall add to the delinquency assessment made under this section the penalty
provided in section 23-723 and interest as prescribed by section 23-736. If the neglect
or refusal to file a return is due to fraud or an intent to evade payment of
contributions, there shall be added to the amount due a penalty equal to twenty-five per
cent thereof. The department shall promptly notify the delinquent employer of any
estimate.
B. An employer against whom any delinquency assessment is made may petition for
reassessment within fifteen days after written notice of the assessment is served
personally or sent by certified mail to the employer's last known address. If the
petition for reassessment is not filed within fifteen days the amount of the assessment
shall become final and the lien imposed by section 23-745 shall attach.
|