Violation of chapter; civil penalties
Sec. 10. (a) In addition to any other penalty imposed, a person is
subject to a civil penalty under this chapter.
(b) This subsection applies to a person who is an employer (as
defined in IC 22-4-7). If an administrative law judge determines that
a person is subject to a civil penalty under subsection (a), the
administrative law judge 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:
(A) the year in which the violation occurred; and
(B) the following three (3) years.
(2) An 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) This subsection applies to a person who is not an employer (as
defined in IC 22-4-7-1 or IC 22-4-7-2). If an administrative law judge
determines that a person is subject to a civil penalty under subsection
(a), the administrative law judge 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.
As added by P.L.98-2005, SEC.9.
Last modified: May 27, 2006