Collections and Penalties

(1) Collections. (a) Assessment of Interest. If an employer fails to pay any portion of contributions due under M.G.L. c. 149, § 189, the overdue amount shall carry an interest charge which shall be calculated using the same rate and in the same manner as interest charges for overdue unemployment insurance contributions under M.G.L. c. 151A, § 15(a). (b) Collections Against Delinquent Accounts. Collection of overdue contributions, interest charges, and penalties under M.G.L. c. 149 § 189, shall be conducted under the same terms and conditions as those provided for the collection of delinquent unemployment insurance contributions under M.G.L. c. 151A, §§ 15 through 19, including use of such remedies as dunning, property liens, and levies upon employer accounts maintained in any bank or depository in the Commonwealth. (2) Refunds. If an employer pays contributions in excess of the amount due under M.G.L. c. 149, § 189, the employer shall be eligible for a refund from the Commonwealth Care Trust Fund or a credit of the excess amount against any liability for employer medical assistance contributions. Anyexcess amount shall not carry interest. Applications for refunds must be filed within three years of the date of payment of contributions, interest, penalty, or fine, as provided for under M.G.L. c. 151A, § 18. (3) Penalties. (a) Failure to Comply. Any employer who owes contributions for a given quarter and who fails to file any report required for the proper administration of M.G.L. c. 149, § 189, has failed to comply with M.G.L. c. 149, § 189. Any employer who fails to comply with said filing requirements under M.G.L. c. 149, § 189, shall be liable for a penalty as set forth in M.G.L. c. 151A, § 14P(e). In addition, any employer who fails to comply with the provisions of M.G.L. c. 149, § 189, shall be liable for full restitution for any amounts owed to the Commonwealth Care Trust Fund, including contributions and interest charges. (b) Application of M.G.L. c. 151A, § 47. Penalties for evasion, misrepresentation, refusal to comply, or coercion whoever: 1. attempts to evade or defeat any contribution, interest, or penalty payment; 2. knowingly makes any false statement or misrepresentation to avoid or reduce any financial liabilities under M.G.L. c. 149, § 189; or 3. wilfully fails or refuses to pay any such contribution, interest charge, or penalty under § 189; 4. attempts to coerce any worker to misrepresent his or her circumstances so that the employer may evade payment of contributions on that employee's wages, shall be subject to the penalties provided under M.G.L. c. 151A, § 47, including fines and imprisonment.