If a hospital fails to timely pay the full amount of a quarterly assessment or the mandated intergovernmental transfer, the department shall add to the assessment or intergovernmental transfer a penalty equal to 5% of the quarterly amount not paid on or before the due date and on the last day of each quarter after the due date until the assessed amount and the penalty imposed under Subsection (2)(a) are paid in full, an additional 5% penalty on any unpaid quarterly assessment or intergovernmental transfer; and any unpaid penalty assessment