If any covered employer fails to file a report when due under this chapter, or if such report when filed is incorrect or insufficient, the director may, on the basis of available information, determine the amount of wages paid in covered employment during the periods with respect to which the reports were or should have been made and the amount due under this chapter from the employer. The director shall give written notice of the determination to the employer. The determination shall become final unless the employer, within fourteen (14) days after the mailing of the notice to the employer's last known address, or, in the absence of such mailing, within fourteen (14) days after delivery thereof, files an appeal with the department. Proceedings on the appeal shall be in accordance with the provisions of section 72-1361 , Idaho Code.
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