321. If an employer refuses or neglects to forward to the Commission the documents required by Division II of this chapter or neglects or refuses to pay an assessment in the manner and within the prescribed time, he may in addition be required to pay to the Commission an amount equal to the cost of the benefits for an employment injury suffered by one of his workers while he is so in default.
In no case may the amount be less than $100.
For the purposes of this section, the Commission shall convert the cost of benefits into a capital sum representing the payments to become due and issue a corresponding notice of assessment.
1985, c. 6, s. 321; 2006, c. 53, s. 15.