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.