2020 Georgia Code
Title 34 - Labor and Industrial Relations
Chapter 9 - Workers' Compensation
Article 9 - Subsequent Injury Trust Fund
§ 34-9-359. Reports by Employers of Compensation and Benefits Paid; Failure to Pay Assessments

1. As soon as practicable after January 1 but not later than January 31 of each calendar year, the administrator shall forward to each insurer and self-insured employer a questionnaire asking for the total amount of compensation, medical benefits, and rehabilitation benefits paid by each insurer and self-insured employer during the preceding calendar year. This report is to be completed and returned to the administrator no later than March 1 of the same calendar year in which the request for this information is submitted. Failure to submit the report to the administrator of the fund by March 1 shall result in an automatic penalty of $50.00 per day for each day the report is delinquent or 10 percent of the assessment, whichever is greater. This penalty will be added to the assessment.
2. Any assessment levied or established in accordance with this article in a specified amount as may be determined pursuant to this article shall constitute a personal debt of every employer or insurer so assessed and shall be due and payable to the Subsequent Injury Trust Fund when payment is called for by the administrator. In the event of failure to pay any assessment upon the date determined by the administrator, the administrator may file a complaint for collection against the employer or insurer in a court of competent jurisdiction.
3. In the event any employer or insurer duly assessed fails to pay to the administrator on behalf of the Subsequent Injury Trust Fund the amount so assessed on or before the date specified by the administrator, the administrator is authorized to add to the unpaid assessment an amount not exceeding 10 percent of the unpaid assessment and reasonable attorney's fees to defray the cost of enforcing collection.

(Code 1933, § 114-909, enacted by Ga. L. 1977, p. 608, § 1; Ga. L. 1985, p. 1426, § 3.)

OPINIONS OF THE ATTORNEY GENERAL

When "payment" occurs.

- Although the employer issued its check the day before the assessment was due, the mere fact that the check was written or in the mail will not support a claim that "payment" occurred prior to the time it was received; actual physical delivery of the assessment amount must control. 1986 Op. Att'y Gen. No. 86-39.