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. Part 5220.2710
Statutory Authority: MS s 175.17; 176.83