(1) If the employer of the worker neglects, refuses or is unable to pay compensation in discharge of the employer's liability under section 72(1) within 21 days of receiving the claim for payment of compensation, the liability becomes a liability of the Authority.
(2) If the liability has become a liability of the Authority under subsection (1), the Authority may impose on the employer a penalty calculated in accordance with the method determined under subsection (3).
(3) The Governor in Council, by Order published in the Government Gazette, may determine the method for calculating the penalty payable by an employer if the liability has become a liability of the Authority under subsection (1).
(4) The Authority may recover a penalty imposed under subsection (2) in a court of competent jurisdiction as a debt due to the Authority.