Cal. Unemp. Ins. Code § 1145

Current through the 2023 Legislative Session.
Section 1145 - Knowingly advising person or business entity to violate chapter
(a) If the director finds that a person or business entity knowingly advises another person or business entity to violate any provision of this chapter, the director may assess the greater of:
(1) A penalty of five thousand dollars ($5,000).
(2) Ten percent of the combined amount of any resulting underreporting of contribution, penalties, and interest required by law.
(b) For purposes of this section, "business entity" means a partnership, corporation, association, limited liability company, or Indian tribe, as described in Section 3306(u) of Title 26 of the United States Code, or any other legal entity.

Ca. Unemp. Ins. Code § 1145

Amended by Stats 2017 ch 117 (AB 1695),s 7, eff. 1/1/2018.
Amended by Stats 2015 ch 303 (AB 731),s 519, eff. 1/1/2016.
Added by Stats 2004 ch 827 (AB 664),s 9, eff. 1/1/2005.