1. (1) assess the amount of contributions and interest due;
2. (2) make an additional assessment in an amount not to exceed two times the contributions withheld, as a penalty for failure to pay the contributions due; and
3. (3) order an audit of the employer for the immediately following fiscal year to investigate and determine compliance with this title and Titles 3, 8, and 9 of this article.

If an employer or a self-employed individual fails to pay the contributions due to the Fund, the Secretary may, in accordance with § 8.3-404 of this title:

Added by Acts 2022, c. 48, § 1, eff. Jan. 1, 2023. Amended by Acts 2024, c. 266, § 1, eff. Oct. 1, 2024; Acts 2024, c. 267, § 1, eff. Oct. 1, 2024.