300. Where an employer has failed to transmit the information required as to the nature of his activities or those of his establishments, the Commission shall identify the units which, according to the information available, may correspond to the activities of the employer and of each of his establishments and classify each one of them under the unit, among those identified, with the highest rate of assessment.
If, subsequently, the employer transmits the information allowing him to be classified, the Commission shall reclassify the employer and each of his establishments accordingly and adjust his assessment, but the employer remains liable to pay the penalty and the interest resulting from delay in acting.
1985, c. 6, s. 300; 1989, c. 74, s. 3; 1993, c. 5, s. 8.