§8.3–903.

    If an employer or a self–employed individual fails to pay the contributions due to the Fund, the Secretary may, in accordance with § 8.3–404 of this title:

        (1)    assess the amount of contributions and interest due;

        (2)    make an additional assessment in an amount not to exceed two times the contributions withheld, as a penalty for failure to pay the contributions due; and

        (3)    order an audit of the employer for the immediately following fiscal year to investigate and determine compliance with this title and Titles 3, 8, and 9 of this article.