[§392-68]  Failure to pay assessments. 
If an employer or insurer fails to pay the assessment required by section
392-67(a) or section 392-67(b) within thirty days after the end of the month or
quarter for which payment was due, the director shall levy a penalty of at
least $10 but no more than ten per cent of the assessment due against such
employer or insurer, unless the nonpayment is excused by the director after a
showing by such employer or insurer that the payment of the assessment could
not be made on the date prescribed therefor owing to conditions over which the
employer or insurer had no control and such employer or insurer forthwith
complies. [L 1971, c 109, §1(k); gen ch 1985]