The list of employers who have not fulfilled the obligations defined in articles L. 5212-2 and L. 5212-6 to L. 5212-11 is forwarded by the association mentioned in article L. 5214-1 to the Prefect of the département responsible for imposing the penalty provided for in article L. 5212-12. The procedures for this transmission are specified by order of the Minister for Employment.
The penalty is notified to the defaulting employer by a reasoned decision:
1° The prefect of the department where the establishment is located ;
2° The Prefect of the département where each establishment is located in the event of the application of an agreement mentioned in article L. 5212-8;
3° From the prefect of the département where the head office of the company is located in the case of companies that have concluded an agreement concerning establishments located in several départements.
The prefect issues a collection order for the corresponding sum.
The Prefect forwards this document to the Departmental or, where applicable, Regional Director of Public Finances, who is responsible for collection.