(1) The department shall establish an annual assessment schedule for all payments created under this chapter.
(2)  If a hospital fails to pay the full amount of an installment when due, including any extensions granted, there shall be added to the assessment imposed by section 56-1404, Idaho Code, unless waived by the department for reasonable cause, a penalty equal to the lesser of:
(a)  An amount equal to five percent (5%) of the assessment installment amount not paid on or before the due date, plus five percent (5%) of the portion thereof remaining unpaid on the last day of each month thereafter; or
(b)  An amount equal to one hundred percent (100%) of the assessment installment amount not paid on or before the due date.

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Terms Used In Idaho Code 56-1407

(3)  For purposes of subsection (2) of this section, payments shall be credited first to unpaid installment amounts rather than to penalty or interest amounts, beginning with the most delinquent installment.