(2) This section shall apply only to a person who is one or more of the following:
(a) An officer or employee of a corporation;
(b) A member or employee of a limited liability company; or
(c) A partner in or employee of a limited liability partnership.
(3) If the Director of the Employment Department determines that an amount is due under this section, the director shall issue a notice of assessment to the person liable under this section mailed to the person’s last-known address of record with the director.
(4) If the director has reason to believe that the person liable under this section is insolvent, the director may issue a jeopardy assessment as provided by ORS 657.681 (4).
(5) Amounts assessed under this section may be reviewed in the manner provided by ORS 657.681 (5). [2009 c.79 §3]