If any employer's amount of the departmental administrative contingency assessment which is due and payable, as prescribed by the department, is unpaid ten days following the date on which an assessment or debit memorandum has been issued, a penalty of ten dollars may be assessed.
HISTORY: 1986 Laws Act No. 362, Section 13; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 2010 amendment substituted "departmental" for "employment security", substituted "department" for "commission", and deleted "therefor" after "has been issued".