If an employing unit fails to submit a contribution and employment report under § 8-626 of this subtitle, the Secretary: may assess the penalty imposed under that section; and shall mail written notice of the assessment to the employer at the last known address of the employer or otherwise deliver the notice. If an employing unit fails to submit a separation notice under § 8-627 of this subtitle, the Secretary: may assess the penalty imposed under that section; and shall mail written notice of the assessment to the employer at the last known address of the employer or otherwise deliver the notice. If an employing unit submits a report for determination of the amount of contributions due under this title but fails to pay the contributions or interest, the Secretary: may assess the amount of contributions or interest due on the basis of the information in the report; shall mail written notice of the assessment to the employing unit at the last known address of the employing unit or otherwise deliver the notice; and notwithstanding subsection (f) of this section, may make an additional assessment if the report subsequently is found to be incorrect. If an employing unit under an election fails to make a reimbursement payment or pay interest on the payment, the Secretary: may assess the amount of the payment or interest due; and shall mail written notice of the assessment to the employing unit at the last known address of the employing unit or otherwise deliver the notice. Payments made by checks or other negotiable instruments returned for insufficient funds shall be considered a failure to pay contributions or reimbursements due under this subsection and are subject to an additional penalty of $25. If an employing unit fails to submit a report under an election or for determination of the amount of contributions due on or before the date required by regulation, or if the Secretary determines that a report submitted by an employing unit is incorrect or insufficient, the Secretary shall require by written notice that the employing unit submit a correct and sufficient report. An employing unit shall submit a correct and sufficient report within 10 days after the Secretary requires it. If an employing unit fails to comply with paragraph (2) of this subsection, the Secretary shall: make an assessment on the basis of any information that the Secretary is able to obtain; and mail written notice of assessment to the employing unit at the last known address of the employing unit or otherwise deliver the notice. Regardless of whether the time allowed under this title for submitting reports or contributions or making reimbursement payments has expired, if the Secretary believes that collection will be jeopardized by delay, the Secretary immediately may assess a contribution, reimbursement payment, or interest. The Secretary shall mail written notice to an employing unit of an assessment under paragraph (1) of this subsection at the last known address of the employing unit or otherwise deliver the notice. An assessment under this section is final unless: within 30 days after the assessment was sent, an employing unit requests a review determination under § 8–604 of this subtitle; or on its own motion, the Board of Appeals grants a hearing to consider whether the contribution or interest should be reduced. After a hearing held under this subsection, the Board of Appeals shall: pass an order to affirm, modify, or set aside the assessment; and promptly give an employing unit written notice of its decision. Except in the case of a fraudulent report or in the case of a period for which a report under § 8–626 of this subtitle was not filed, a notice under this section shall be sent to the employer within 3 years of the last day of the period at issue in the notice. If an employing unit fails to pay an assessment under this section, the Secretary may file with the clerk of the circuit court of the county where the employing unit’s principal place of business is located and any other county a notice of lien that states: the name of the employing unit; the address of the employing unit; the amount of the assessment; and that the time for filing an appeal for judicial review has expired without an appeal having been taken. On the filing of a notice of a lien under paragraph (1) of this subsection, the clerk of the court shall: record and index the lien; and enter the lien in the judgment docket of the court. The docket entry shall include: the name of the person whose property is subject to the lien; and the amount and date of the lien. On entry in the judgment docket of the information under subsection (e) of this section, the amount of the assessment, court costs, recording costs, and interest that continues to accrue on the assessment are a lien on the real and personal property of the employer against whom the assessment is made in the same manner and having the same force and effect as a judgment lien. No property that an employer uses in connection with its business is exempt from the lien.