A. If an employer neglects or refuses to make a return as required by this chapter, the department shall make an estimate based on information in the department’s possession of the amount of contributions due from the employer for the period for which the employer failed to make a return, and shall assess the estimated amount against the delinquent employer. The department shall add to the delinquency assessment made under this section the penalty provided in section 23-723 and interest as prescribed by section 23-736. If the neglect or refusal to file a return is due to fraud or an intent to evade payment of contributions, there shall be added to the amount due a penalty equal to twenty-five percent thereof. The department shall promptly notify the delinquent employer of any estimate.

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B. An employer against whom any delinquency assessment is made may petition for reassessment within thirty days after written notice of the assessment is served personally or sent by certified mail to the employer’s last known address. If the petition for reassessment is not filed within thirty days the amount of the assessment shall become final and the lien imposed by section 23-745 attaches.