Administrative penalties. If the administrator determines, after investigation, that an employer, or any officer, agent, superintendent, foreman, or employee of the employer, failed to properly classify an individual as an employee and failed to pay contributions in accordance with this Chapter, then, in addition to any contributions, interest, and penalties otherwise due, the administrator may assess an administrative penalty of five hundred dollars per each such individual. If the employer becomes compliant within sixty days of the citation, the penalty shall be waived for the first offense.
La. R.S. § 23:1711