Contributions; levy; returns; assessments

(a) Contributions are hereby levied against employers as provided in this chapter. Except as may be provided to the contrary in accordance with such regulations as the department of labor and industrial relations may prescribe, contributions shall be paid quarterly on or before the last day of the month succeeding the last month of each quarter. (b) Each employer shall make at the time and in the manner prescribed by the department a full, true, and correct report with respect to the wages paid by the employer, which report shall contain other information as may be prescribed by the department. For each calendar quarter beginning July 1, 1988, such report shall include wage information for each employee in accordance with such rules as the department may prescribe. The report shall be made by the employer even though the employer is not required to pay contributions. (c) If any return filed is erroneous, or is so deficient as not to disclose the full liability, or if the employer disclaims liability for contributions with respect to any wages upon which contributions are required to be paid, the department shall assess the correct amount of contributions and shall notify the employer thereof; and if any employer fails, neglects, or refuses to make a return, the department shall proceed as it deems best to obtain information on which to base the assessment of contributions and shall assess the same and notify the employer thereof. The amount so assessed shall be paid on the twenty-first day after the notice was mailed, properly addressed to the employer at the employer's last known place of business. (d) Notices of assessment of contributions, records of contributions assessed and payments thereon, and delinquent contributions lists showing unpaid contributions assessed against any employer shall be prima facie proof of the assessment of the person assessed, the amount of contributions due and unpaid, and the delinquency in payment, and that all requirements of law in relation to the assessment of the contributions have been complied with. (e) If the department determines that any reason exists why the collection of any contributions accrued will be jeopardized by delaying collection, it may make an immediate assessment thereof and the director of labor and industrial relations may proceed to enforce collection immediately, but interest shall not begin to accrue upon any contributions until the date when such contributions would normally have become delinquent.