(1) An employer who fails to secure compensation as required by Sections 440.10(1) and 440.38(1), F.S., for each employee classified by the employer as an independent contractor but who does not meet the criteria of an independent contractor specified in Florida Statutes § 440.02, shall be assessed a penalty in the following amount:
    (a) $2500 per misclassified employee for the first two misclassified employees per site; and,
    (b) $5,000 per misclassified employee after the first two misclassified employees per site.
    (2) The Division shall determine that an employer has misclassified an employee as an independent contractor if:
    (a) The employer in any way reports that a worker who is an employee pursuant to Florida Statutes § 440.02(15), is an independent contractor;
    (b) The employer maintains records identifying the worker as an independent contractor; or
    (c) The employer holds out the employee as an independent contractor for federal tax purposes.
Rulemaking Authority 440.10(1)(f), 440.591 FS. Law Implemented 440.10(1)(f) FS. History-New 3-26-03, Formerly 4L-6.018.