The purpose and effect of the proposed rule amendment is to provide the Department alternative means and methods by which it may calculate an employer’s imputed payroll and penalty, to clarify the timeframe within which such imputation may occur, and to define the meaning of“non-compliance” within the meaning of the rule. Additionally, the proposed rule amendment deletes language from the existing rule regarding penalty assessments for periods of noncompliance that occurred prior to October 1, 2003.