Statute · California Unemployment Insurance Code

Cal. Unemp. Ins. Code § 1145 — Assessments

Cal. Unemp. Ins. Code § 1145

Type
Statute
Source
California Unemployment Insurance Code
Jurisdiction
California
Date
2018-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

(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:

Citator

Cal. Unemp. Ins. Code § 1145 — Assessments is in force in the current edition of the Code, and nothing recorded condemns it.

(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.