§ 51.48.030. Failure to keep records and make reports
Every employer who fails to keep and preserve the records required by this title or fails to make the reports provided in this title shall be subject to a penalty determined by the director but not to exceed two hundred fifty dollars or two hundred percent of the quarterly tax for each such offense, whichever is greater. Any employer who fails to keep and preserve the records adequate to determine taxes due shall be forever barred from questioning, in an appeal before the board of industrial insurance appeals or the courts, the correctness of any assessment by the department based on any period for which such records have not been kept and preserved.
[1986 c 9 § 8; 1985 c 347 § 4; 1982 c 63 § 21; 1971 ex.s. c 289 § 64; 1961 c 23 § 51.48.030. Prior: 1947 c 247 § 1(4d), part; Rem. Supp. 1947 § 7676d, part.]
Notes:
Effective dates -- Implementation -- 1982 c 63: See note following RCW 51.32.095.
Effective dates -- Severability -- 1971 ex.s. c 289: See RCW 51.98.060 and 51.98.070.
Sections: Previous 51.48.010 51.48.017 51.48.020 51.48.025 51.48.030 51.48.040 51.48.050 51.48.055 51.48.060 51.48.075 51.48.080 51.48.090 51.48.100 51.48.103 51.48.105 Next
Last modified: April 7, 2009