Indiana Code 22-4-11.5-9. Violation of chapter; civil penalties
(1) violates or attempts to violate:
Terms Used In Indiana Code 22-4-11.5-9
- administrative law judge: means a person employed by the commissioner under IC 22-4-17-4. See Indiana Code 22-4-11.5-2
- knowingly: has the meaning set forth in IC 35-41-2-2(b); and
Indiana Code 22-4-11.5-6
- person: has the meaning set forth in section 7701(a)(1) of the Internal Revenue Code. See Indiana Code 22-4-11.5-3
- Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
- recklessly: has the meaning set forth in IC 35-41-2-2(c). See Indiana Code 22-4-11.5-6
- violates or attempts to violate: includes the intent to evade a higher employer contribution rate in connection with a transfer of a trade or business through misrepresentation or willful nondisclosure of information relevant to the transfer. See Indiana Code 22-4-11.5-5
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(B) any other provision of this article related to determining the assumption or assignment of an employer’s contribution rate; or
(2) advises another person in a way that results in a violation of:
(A) section 7 or 8 of this chapter; or
(B) any other provision of this article related to determining the assumption or assignment of an employer’s contribution rate;
is subject to a civil penalty under this chapter.
(b) If the department determines that an employer (as defined under IC 22-4-7) is subject to a civil penalty under subsection (a)(1), the department shall assign an employer contribution rate equal to one (1) of the following as a civil penalty:
(1) The highest employer contribution rate assignable under this article for the year in which the violation occurred and the following three (3) years.
(2) An additional employer contribution rate of two percent (2%) of the employer’s taxable wages (as defined in IC 22-4-4-2) for the year in which the violation occurred and the following three (3) years, if:
(A) an employer is already paying the highest employer contribution rate at the time of the violation; or
(B) the increase in the contribution rate described in subdivision (1) is less than two percent (2%).
(c) If the department determines that a person who is not an employer (as defined in IC 22-4-7) is subject to a civil penalty under subsection (a)(2), the department shall assess a civil penalty of not more than five thousand dollars ($5,000).
(d) All civil penalties collected under this section shall be deposited in the unemployment insurance benefit fund established by IC 22-4-26-1.
(e) Any written determination made by the department is conclusive and binding on the employing unit, employer, or person unless the employing unit, employer, or person files a written protest with the department setting forth all reasons for the protest. A protest under this section must be filed not later than fifteen (15) days after the date the department sends the initial determination to the employing unit, employer, or person. The protest shall be heard and determined under this section and IC 22-4-32-1 through IC 22-4-32-15. The employing unit, employer, or person, and the department shall be parties to the hearing before the liability administrative law judge and are entitled to receive copies of all pleadings and the decision.
As added by P.L.98-2005, SEC.9. Amended by P.L.108-2006, SEC.20.