PART XI INJURY FUND AND ASSESSMENTS — Effect of refusal

make or transmit a payroll return or other statement required under section 123; the full amount and capitalized value, as determined by the commission of the compensation payable in respect of injuries to workers employed by the employer which happened during the period of the employer's default;

p ay an assessment, special or supplementary assessment, or the provisional amount of an assessment, or an instalment or part of the assessment; or health care costs payable in respect of those injuries; and

r eport to the commission an estimate of payroll, shall in addition to a penalty or other liability to which the employer may be subject, pay to the commission the amounts and costs referred to in subsection (2). costs relating to the rehabilitation of workers injured while employed by the employer during the period of the employer's default.

F or the purposes of subsection (1), an employer may be subject to pay to the commission

The payment of an amount under subsection (2) may be enforced in the same manner as the payment of an assessment may be enforced, but the amount payable under subsection (2) shall not exceed an amount which the commission considers reasonable under the circumstances .

The commission, where satisfied that a default referred to in subsection (1) was excusable, may relieve the employer in whole or in part of liability under this section.