105. (1) Any employer who refuses or neglects to make and transmit any pay-roll, return or other statement required to be furnished by him under the provisions of sections 88 and 108, or who refuses or neglects to pay any assessment or special or supplementary assessment, or the provisional amount of any assessment, or any instalment or part of such assessments, shall, in addition to any penalty and other liability to which he may be subject, pay to the Commission the full amount or capitalized value, as determined by it, of the compensation payable and of the costs incurred for medical aid in respect of any accident to a workman in his employ which happens during the period of such default. The employer may be compelled to pay such amount in the same manner as the payment of an assessment may be enforced.
(2) The Commission, if satisfied that such default was excusable, may in any case relieve such employer, in whole or in part, from liability under this section.
(3) Without prejudice to the provisions of the foregoing subsections, any employer who refuses or neglects to pay, within a delay of one month after its due date, any assessment or any special or supplementary assessment, or the amount of any provisional assessment, or any instalment or part of such assessments, and who continues after such delay, and while he is still in default, to carry on an industry governed by Schedule B, commits an offence and shall be liable to a fine of not less than twenty dollars nor more than one hundred dollars per day.