68(1)An employer who refuses or neglects to furnish any estimate or information as required by section 53, or refuses or neglects to pay any assessment or the provisional amount of any assessment or any instalment or part thereof shall, in addition to any penalty or other liability to which he may be subject, pay to the Commission the full amount or capitalized value, as determined by the Commission, of the compensation payable with respect of any accident to a worker in his employ that happens during the period of such default, and the payment of such amount may be enforced in the same manner as the payment of an assessment may be enforced.