All penalties assessed by the commissioner or an authorized designee under Minnesota Statutes, chapter 176, shall be assessed within two years of the violation by service of a notice of assessment upon the party against whom the penalty is assessed which shall contain substantially the following:
a statement of the legal basis for the penalty assessment including a citation to the applicable statutes;
the date payment is due if a timely objection is not filed.
The notice of assessment must be served upon the employee if it is payable to the employee, the employer, and the insurer.
11 SR 1530
June 11, 2008
Official Publication of the State of Minnesota
Revisor of Statutes