Section 36: Liability for assessment, etc.

(1) The Board shall have a cause of action for any unpaid assessment and shall be entitled to the costs of any action to recover the unpaid assessment.
(2) If, for any reason, an employer liable to assessment is not assessed by the Board, the employer shall be liable for the amount for which the employer should have been assessed, or as much as the Board considers reasonable, and payment of that amount may be enforced as if the employer had been assessed for that amount.