All penalties assessed by the commissioner or an authorized designee under Minnesota Statutes, chapter 176, shall be assessed within two years of the violation by service of a notice of assessment upon the party against whom the penalty is assessed which shall contain substantially the following:
The notice of assessment must be served upon the employee if it is payable to the employee, the employer, and the insurer.
Minn. R. agency 151, ch. 5220, WORKERS' COMPENSATION RULES OF PRACTICE, pt. 5220.2710
Statutory Authority: MS s 175.17; 176.83