A. If the department finds through its audit or claims-taking procedures that the return filed by an employer is deficient, the department may compute the amount required to be paid on the basis of any information in the department’s possession and make an assessment of the amount of the deficiency. The department shall add to the deficiency assessment made under this section, subject to waiver for good cause shown, a penalty of one-tenth of one percent of the difference between the wages paid during the quarter and the wages reported during the quarter, but not more than two hundred dollars and interest as prescribed by section 23-736. If the deficiency is due to fraud or an intent to evade payment of contributions, the department shall add to the amount due a penalty equal to twenty-five percent of the amount due. The department shall promptly notify the employer of any deficiency.

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B. An employer against whom a deficiency 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 becomes final and the lien imposed by section 23-745 attaches.