Section 9. An employer or payor of income required to submit a report pursuant to this chapter who fails, without reasonable cause, to comply with such reporting requirements shall be liable for a penalty assessed by the department in the following amount for each employee, contractor or other recipient of periodic income with respect to whom such employer or payor of income is required to file a report but who is also not included in such report or for whom the required information is not accurately reported for each employee, contractor or other recipient of periodic income required to be included:— up to $25 for each employee, contractor or other recipient of periodic income or, if the result of a conspiracy between the employer and the employee, or contractor or other recipient of periodic income not to supply the required report or to supply a false or incomplete report, $500 for each such employee, contractor or other recipient of periodic income.
Any person who is required to submit a report pursuant to the provisions of section 4 who fails, without reasonable cause, to comply with such reporting requirements or who willfully renders false information in reply to such request, shall be liable for a penalty assessed by the department of $1,000. Said department may collect a penalty assessed under this section by any means authorized for the collection of corporate or partnership taxes under chapter 62C.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.