100. (1) If any deficiency mentioned in sections 98 and 99 is afterwards made good, wholly or partly, by the defaulting employer, the amount so received shall be apportioned between the other employers in the proportions in which the deficiency was made up by them by the payment of supplementary assessment upon them and shall be credited to them in making the next assessment.
(2) An employer liable to assessment, who is not assessed in any year, shall nevertheless be liable to pay to the Commission the amount for which he should have been assessed, and payment of that amount may be enforced in the same manner as the payment of an assessment.
(3) Any sum collected from an employer under the above subsection 2 shall be credited to the employers in the class or sub-class of industries to which such employer belonged and shall be deducted from the next assessment.