False statement or failure to disclose material facts by employer to prevent or reduce payment of benefits; willful failure or refusal to pay contributions or make reports; conspiracy.
1. Any employing unit or any officer or agent of an employing unit or any other person who makes a false statement or representation knowing it to be false, or who knowingly fails to disclose a material fact, to prevent or reduce the payment of benefits to any individual entitled thereto, or to avoid becoming or remaining subject hereto, or to avoid or reduce any contribution or other payment required from an employing unit under this chapter, or who willfully fails or refuses to make any such contributions or other payment or to furnish any reports required by this chapter, or to produce or permit the inspection or copying of records as required by this chapter, is guilty of a misdemeanor.
2. Whenever two or more persons shall conspire to accomplish any of the objects provided in this section, every such person is guilty of a gross misdemeanor.
Last modified: February 25, 2006