Section 2807-B. Outstanding payments and reports due under subdivision eighteen of section twenty-eight hundred seven-c, sections twenty-eight hundred seven-d, twenty-eight hundred seven-j, twenty-eight hundred seven-s and twenty-eight hundred seven-t of this article

1. If there is
  a basis for  estimating  the  amount  of  outstanding  payments  due  in
  accordance  with  subdivision  eighteen  of section twenty-eight hundred
  seven-c of this article,  and  sections  twenty-eight  hundred  seven-d,
  twenty-eight   hundred   seven-j,   twenty-eight   hundred  seven-s  and
  twenty-eight hundred seven-t of this  article,  the  commissioner  shall
  bill  applicable  providers  and payors for such payments, including any
  interest and penalties set forth in this article, no later  than  ninety
  days after each calendar quarter following enactment of this section.
    2.  If  there  is  no  basis  for estimating the amount of outstanding
  payments  due  in  accordance  with  subdivision  eighteen  of   section
  twenty-eight  hundred seven-c of this article, and sections twenty-eight
  hundred seven-d,  twenty-eight  hundred  seven-j,  twenty-eight  hundred
  seven-s   and   twenty-eight   hundred  seven-t  of  this  article,  the
  commissioner shall notify applicable providers and payors of outstanding
  reports and payments no later  than  ninety  days  after  each  calendar
  quarter  following the effective date of this section. Such notice shall
  include information regarding any interest, penalties or other sanctions
  which may be implemented in accordance with this article.