A person who acquires the business, organization, trade, or a substantial part of the assets of an employing unit shall notify the Secretary in writing by certified mail, return receipt requested, at least 10 days before the acquisition. If a person fails to give the notice required under subsection (a) of this section and if at the time of acquisition any contribution, reimbursement payment, or interest is due and unpaid by the previous employing unit: the acquisition shall be void as to the Secretary; and the Secretary may proceed against the person for collection in the manner provided in this Part IV of this subtitle.