HERBERT R. O'CONOR, GOVERNOR. 625

private, non-profit organization, and as a part of any such
agreement the Board may accept monies, services, or quarters
as a contribution to the unemployment compensation admin-
istration fund.

COLLECTION OF CONTRIBUTIONS.

14. (a) Assessments.

(1) If an employer files a report for the purposes of
determining the amount of contributions due under this Act
but fails to pay contributions or interest, the Board may
assess the amount of contributions or interest due on the
basis of the information submitted and shall give written
notice of such assessment to the employer. In the event
that such report is subsequently found to be incorrect ad-
ditional assessments may be made, paragraph (4) of this
sub-section to the contrary notwithstanding.

(2) If an employer fails to file, on or before the date
prescribed in regulations issued pursuant to this Act, a
report for the purpose of determining the amount of contri-
butions due under this Act, or if such report when filed is
deemed by the Board to be incorrect or insufficient, then
the employer shall file a correct and sufficient report within
ten days after the Board requires the same by written
notice, and upon failure so to do, the Board shall assess
the amount of contributions or interest due from such em-
ployer on the basis of such information as it may be able
to obtain, and shall give written notice of such assessment
to the employer.

(3) If the Board believes that the collection of any con-
tribution or interest under the provisions of this Act will
be jeopardized by delay, it may, whether or not the time
prescribed by this Act or by any regulations issued pur-
suant thereto for making reports and paying such contri-
butions has expired, immediately assess such contributions,
together with interest, and shall give written notice of such
assessment to the employer.

(4) Assessments pursuant to this sub-section shall
finally and irrevocably fix the amount of contributions or
interest due and payable unless the employer shall, within
fifteen days after the mailing of such determination, apply
to the Board for a hearing, or, unless the Board of its own
motion reduces the said contributions or interest. After
such hearing the Board shall enter an order affirming, modi-
fying, or setting aside the assessment and shall promptly
give the employer written notice of its decision.

(b) Refunds. If not later than one year after the date of
payment of any contributions or interest, an employer who