(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.
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