Section 1112.1 - Penalty for failure to file quarterly return electronically(a) An employer who is required to file a quarterly return electronically pursuant to Section 1088 and without good cause fails to file a quarterly return electronically shall pay a penalty of fifty dollars ($50), in addition to any other penalties imposed by this code.(b) Notwithstanding subdivision (a), on and after January 1, 2017, and before January 1, 2019, an employer required to file a quarterly return electronically who files a quarterly return within the time required by means that are not electronic shall not be subject to the penalty described in subdivision (a).Ca. Unemp. Ins. Code § 1112.1
Added by Stats 2015 ch 222 (AB 1245),s 4, eff. 1/1/2016.