ASSESSMENT OF PENALTIES

All penalties assessed by the commissioner or an authorized designee under Minnesota Statutes, chapter 176, shall be assessed within two years of the violation by service of a notice of assessment upon the party against whom the penalty is assessed which shall contain substantially the following: A. a statement of the legal basis for the penalty assessment including a citation to the applicable statutes; B. a clear and concise statement of the factual basis for the penalty assessment; C. a statement of the right to object to the penalty assessment and the right to a hearing; D. the procedure and time limits for making an objection and obtaining a hearing; E. the amount of the penalty; and F. the date payment is due if a timely objection is not filed. The notice of assessment must be served upon the employee if it is payable to the employee, the employer, and the insurer.