Section 8-1302 - Miscellaneous acts of employersAn employer, its officer or agent, or another person may not:
(1) knowingly make a false statement or false representation or knowingly fail to disclose a material fact to:(i) prevent or reduce the payment of a benefit to an individual who is entitled to the benefit;(ii) avoid becoming or remaining subject to this title; or(iii) avoid or reduce any contribution or other payment that is required from an employer under this title; or(2) willfully fail or refuse to: (i) make a contribution or other payment;(ii) submit a report that is required under this title;(iii) produce records that are required under this title; or(iv) allow those records to be copied or inspected.