N.H. Rev. Stat. § 282-A:164
Any individual who willfully makes a false statement or representation or knowingly fails to disclose a material fact, whether before a representative of the department of employment security of the state of New Hampshire or in another state before a representative of the unemployment compensation agency of that state which is acting in the capacity of agent for the state of New Hampshire, to obtain or increase any benefit or other payment under this chapter, or under the laws of any other state or the federal government, either for such individual, or for any other person, may, in the discretion of the commissioner or his or her authorized representative, be determined to be disqualified for benefits for each week directly affected by the false statement or representation or failure to disclose a material fact. All benefits received for each week of such disqualification shall be deemed overpaid, and restitution in an amount equal to such overpayment plus a penalty equal to 20 percent of the overpaid benefits shall be ordered by the commissioner or his or her authorized representative. In addition to such disqualification, such individual shall be deemed ineligible to receive benefits for not less than 4 nor more than 52 consecutive weeks, beginning with the week in which the decision is made, as determined by the commissioner or his or her authorized representative. For each week of determined ineligibility, an amount equal to the individual's maximum weekly benefit rate during such week shall be deducted from the maximum benefits available to the individual during the benefit year in which such week falls; but no change shall be made in his or her weekly benefit amount because of this deduction. Payments of the 20 percent penalty on determinations made under this section on or before October 20, 2013 shall be deposited into the fund established by RSA 282-A:140. Payments of the 20 percent penalty on determinations made under this section on or after October 21, 2013 shall be divided with 1/4 of such payments being deposited into the fund established by RSA 282-A:140 and 3/4 of such payments being deposited into the unemployment compensation fund established in RSA 282-A:103. Any proceeding or action taken under this section shall be in lieu of and not in addition to any proceeding or action taken under RSA 282-A:161.
RSA 282-A:164
1937, 178:1. 1939, 138:22. 1941, 103:44. RL 218:13. 1945, 138:23. 1951, 140:10; 142:8. 1953, 209:13. RSA 282:14(D). 1955, 141:20. 1961, 88:37, 38. 1973, 528:177-179. 1981, 408:3, eff. Oct. 1, 1981. 2012, 176:2, eff. Aug. 10, 2012.