2006 Code of Virginia § 60.2-536.3 - (Effective January 1, 2007 - see Editor\'s note) Violations; penalties

60.2-536.3. (Effective January 1, 2007 - see Editor's note) Violations;penalties.

A. If a person knowingly transfers, or attempts to transfer, any trade orbusiness where the sole or primary purpose is to obtain a lower unemploymenttax rate, or if a person knowingly advises another person to engage, orattempt to engage, in such transfer, such person shall be subject, inaddition to the criminal penalties set forth in 18.2-204.3, to thefollowing additional rate of contributions and civil penalty:

1. If the person is an employer, he shall be assigned the highest rateassignable under this chapter for the calendar year during which suchviolation or attempted violation occurred, and for the next calendar yearimmediately following such year. However, if the employer is already at suchhighest rate for that year, or if the amount of increase in the employer'srate would be less than two percent for any such year, then an additionalrate of contributions of two percent of taxable wages shall be imposed forsuch year, which shall be paid into the benefit account of the UnemploymentCompensation Fund pursuant to 60.2-301.

2. If the person is not an employer, he shall be subject to a civil penaltyof $5,000, which shall be paid into the Special Unemployment CompensationAdministration Fund pursuant to 60.2-314.

B. Final orders of the Commission with respect to the provisions of 60.2-536.1 may be recorded, enforced, and satisfied as orders or decrees of acircuit court upon certification of such orders by the Clerk of theCommission. Such orders may be appealed pursuant to 60.2-500.

(2005, cc. 47, 91.)