§ 1330 — Assessment provided

When any employer fails to pay any contributions or payments required under this chapter, the Commissioner shall make an assessment of contributions against the employer together with applicable interest and penalty. After making the assessment, the Commissioner shall give notice to the employer electronically or by ordinary or certified mail, and the assessment shall be final unless the employer petitions for a hearing on the assessment pursuant to section 1331 of this subchapter. (Amended 1961, No. 210, § 7, eff. July 11, 1961; 1989, No. 8, § 1; 1989, No. 8, § 1; 1991, No. 82, § 2; 2023, No. 85 (Adj. Sess.), § 188, eff. July 1, 2024; 2025, No. 40, § 12, eff. July 1, 2025.)