Section 42: Super assessment.

(1) If, in any year or other period determined by the Board, the claims cost charged to the experience account of an employer are in excess of 105 per cent of the ordinary assessment of that employer for the same year, the Board may, within 4 years, assess and levy the employer in that year a super-assessment of an amount directed by the Board, but not exceeding 133 per cent of the employer's ordinary assessment for the year, having regard to the amount of the excess and the extent of the amounts previously charged against that employer's experience account.
(2) Where the Board has levied an assessment under sub-section (1) of this section, the employer shall continue to be liable for the ordinary assessment for the year.