92. (1) If a statement is found to be inaccurate, the assessment shall be made on the true amount of the pay-roll as ascertained by such examination or inquiry; and if an assessment has been made against the employer on the basis of his pay-roll being as shown by the statement, the employer shall pay to the Commission the difference between the amount for which he was assessed and the amount for which he would have been assessed if the exact amount of the pay-roll had been stated, and in addition, by way of penalty, a sum equal to such difference.
(2) The Commission, if satisfied that the inaccuracy of the statement was not intentional and that the employer honestly desired to furnish an accurate statement, may remit the fine or part of the fine incurred by such employer provided by the preceding subsection.