Collection by Assessment. If an employing unit fails to pay administrative fees or related interest due based on information the employing unit provided in a contribution report, the Secretary: May assess the amount of the payment or interest due as prescribed under Labor and Employment Article, §8-629, Annotated Code of Maryland, for the nonpayment of contributions; and Notwithstanding §(2) of this regulation, may make an additional assessment if the contribution report is later determined to be incorrect. An assessment under this regulation is final unless: An employing unit requests a review determination under Labor and Employment Article, §8-604, Annotated Code of Maryland; or On its own motion, the Board of Appeals grants a hearing to consider whether the amount should be reduced. Except in the case of a fraudulent contribution report or the failure to file a contribution report, written notice of an assessment under this regulation shall be sent to an employing unit 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 regulation, the Secretary may file a notice of lien in the circuit court of the county where the employing unit’s principal place of business is located, or a notice of lien in any other county that includes the information set forth in Labor and Employment Article, §8-629, Annotated Code of Maryland. If, after an assessment, an employing unit fails to pay administrative fees or interest, the Secretary may collect the amount due by filing a civil action or pursuing any other available legal means.