When the organization reviews a potential employment relationship involving an independent contractor who has a valid identification number issued under section 34-05-01.4 and determines that the party described as an independent contractor is an employee for purposes of workforce safety and insurance premiums, rather than an independent contractor, the organization may not require the party determined to be the employer to pay premiums for that employee, or any interest, penalty, or delinquency fee with respect to those premiums, retroactive to the date the relationship with the employee began, unless, however, the organization determines that the employer willfully and intentionally entered the relationship with the purpose of avoiding workforce safety and insurance premium payments. The organization may require the payment of premiums for that employee as of the date the order declaring an employment relationship becomes final.