39-51-1302. Summary or jeopardy assessment of unpaid taxes. (1) If an employer fails to file a report or return as required under this chapter or the rules adopted by the department within the time specified or if the employer's records are inaccurate or are incomplete when an employer has filed a quarterly wage report for the period in question, the department may make a summary or jeopardy assessment of the amount due by estimating the report and determining the amount of taxes due and owing to the fund upon the basis of any information that the department may be able to obtain. The tax must be collected the same as other reports and taxes due, with penalty and interest as provided in this chapter.

(2) Upon making a summary or jeopardy assessment, the department shall immediately notify the employer in writing by personal service or by certified mail sent to the last-known mailing address or place of business operated by the employer. The assessment is final unless:

(a) the employer protests the assessment in writing within 15 days after service of the notice;

(b) the employer files within 15 days after service of the notice a correct, signed, and sworn report and statement as provided for by this chapter and the rules of the department; or

(c) the department has good cause to amend the summary or jeopardy assessment, in which case the department shall notify the employer in the manner provided for in this subsection (2).

(3) Upon written protest being filed by an employer, the department may reconsider the summary or jeopardy assessment, and if the department redetermines the assessment, it shall notify the employer of its redetermination and the reasons for the redetermination. A summary or jeopardy assessment or redetermination by the department under this subsection is final unless the employer submits a written appeal within 10 days in the same manner as provided in 39-51-1109.