Delinquency Notice

If an employer fails to submit contribution or wage reports within the required time, he will be notified by means of a notice of delinquency. If an employer then fails to file the report or reports as specified and requested in the Notice of Delinquency within the time limit of fifteen days from the date such notice is mailed, the Commission shall assess a penalty of ten percent of the contributions due but no less than twenty-five dollars ($25.00) nor more than one thousand dollars ($1,000.00) which is in addition to the contributions due with respect to the report.