§383-70  Contributions; levy; returns;assessments.  (a)  Contributions are hereby levied against employers asprovided in this chapter.  Except as may be provided to the contrary inaccordance with such regulations as the department of labor and industrialrelations may prescribe, contributions shall be paid quarterly on or before thelast day of the month succeeding the last month of each quarter.

(b)  Each employer shall make at the time andin the manner prescribed by the department a full, true, and correct reportwith respect to the wages paid by the employer, which report shall containother information as may be prescribed by the department.  For each calendarquarter beginning July 1, 1988, such report shall include wage informationfor each employee in accordance with such rules as the department mayprescribe.  The report shall be made by the employer even though the employeris not required to pay contributions.

(c)  If any return filed is erroneous, or is sodeficient as not to disclose the full liability, or if the employer disclaimsliability for contributions with respect to any wages upon which contributionsare required to be paid, the department shall assess the correct amount ofcontributions and shall notify the employer thereof; and if any employer fails,neglects, or refuses to make a return, the department shall proceed as it deemsbest to obtain information on which to base the assessment of contributions andshall assess the same and notify the employer thereof.  The amount so assessedshall be paid on the twenty-first day after the notice was mailed, properlyaddressed to the employer at the employer's last known place of business.

(d)  Notices of assessment of contributions,records of contributions assessed and payments thereon, and delinquentcontributions lists showing unpaid contributions assessed against any employershall be prima facie proof of the assessment of the person assessed, the amountof contributions due and unpaid, and the delinquency in payment, and that allrequirements of law in relation to the assessment of the contributions havebeen complied with.

(e)  If the department determines that anyreason exists why the collection of any contributions accrued will bejeopardized by delaying collection, it may make an immediate assessment thereofand the director of labor and industrial relations may proceed to enforcecollection immediately, but interest shall not begin to accrue upon anycontributions until the date when such contributions would normally have becomedelinquent. [L 1939, c 219, §7(d); am L 1941, c 304, §1, pt of subs 22; RL1945, pt of §4257; am L 1953, c 23, §1(1), (5); RL 1955, §93-69; am L 1957, c115, §1(c); am L Sp 1959 2d, c 1, §27; am L 1967, c 19, §1; HRS §383-70; am L1969, c 12, §1; gen ch 1985; am L 1986, c 32, §4]