(b) The Commission shall impose an assessment of 10%, not exceeding $4,500, against compensation awarded or likely to be awarded against an insured or self-insured employer and not paid if the Commission determines that the compensation is not awarded or is abated because of:

(1) death; or

(2) lack of a covered employee or a dependent of a covered employee eligible for the compensation.

(c) On expiration of the time period within which a claim may be filed under this title, the Commission shall assess the insurer or self-insured employer $4,500 if a covered employee dies:

(1) due to an accidental personal injury or occupational disease; and

(2) without any surviving dependent.

(d) The Commission shall direct payment of an assessment under subsection (b) or (c) of this section into the Fund.