Notice and demand

# (1)

The commission shall as soon as practicable mail notice and demand to a person who owes a liability that has been assessed but remains unpaid.

# (2)

# (a)

The notice and demand required by Subsection (1) shall:

(i) except as provided in Subsection (2)(b), state the amount of the liability;

(ii) demand payment of the liability; and

(iii) be mailed in accordance with Section 59-1-1404.

# (b)

For purposes of Subsection (2)(a)(i), the notice and demand shall:

(i) state the amount of interest and penalties that have accrued as of the date of the notice and demand; and

(ii) include a statement that interest and penalties may continue to accrue in accordance with Sections 59-1-401 and 59-1-402.

# (3)

Payment for a liability may not be demanded before the last day prescribed for payment of the liability, including an extension, unless the commission determines under Section 59-1-701 that collection of the liability would be jeopardized by delay.

# (4)

Upon issuance of the notice and demand described in this section, a person that owes a liability shall pay the liability at the place and time stated in the notice and demand.