2007 California Unemployment Insurance Code Chapter 10. Violations

CA Codes (uic:2101-2129)

2101.  (a) It is a violation of this chapter to willfully make a
false statement or representation, to knowingly fail to disclose a
material fact, or to use a false name, false social security number,
or other false identification to obtain, increase, reduce, or defeat
any benefit or payment, whether for the maker or for any other
person, under any of the following statutes administered by the
department:
   (1) The provisions of this division.
   (2) The provisions of any unemployment insurance law of the
federal government.
   (3) The provisions of any training allowance law of the federal
government.
   (4) The provisions of any trade readjustment allowance law of the
federal government.
   (5) The provisions of any other allowance law of the federal
government.
   (b) Nothing in this section shall be construed to preclude the
applicability of Section 470 of the Penal Code to any acts or
omissions which violate this section.


2101.5.  It is a violation of this chapter to willfully make a false
statement or representation or knowingly fail to disclose a material
fact for the purpose of lowering or avoiding any contribution
required of the maker or other person, or to avoid becoming or
remaining subject to this division.



2101.6.  (a) It is a violation of this chapter for any person to
procure, counsel, advise, or coerce anyone to willfully make a false
statement or representation, or to knowingly fail to disclose a
material fact in order to lower or avoid any contribution or to avoid
being or remaining subject to this division.
   (b) It is a violation of this chapter for any person to willfully
aid or assist anyone in making a false statement or representation,
or in knowingly failing to disclose a material fact, in order to
lower or avoid any contribution, or to avoid being or remaining
subject to this division.



2102.  (a) It is a violation of this chapter for any person residing
in this state to willfully make a false statement or representation
or knowingly fail to disclose a material fact to obtain or increase
benefits or payments under the provisions of the unemployment
insurance law of any other state.
   (b) Nothing in this section shall be construed to preclude the
applicability of Section 470 of the Penal Code to any acts or
omissions which violate this section.


2103.  It is a violation of this chapter for any employing unit or
any officer or agent of an employing unit to make a greater deduction
from the wages of a worker than the contribution required of such
worker under this division, for the purpose of paying any
contribution required under this division.



2104.  It is a violation of this chapter for any employing unit or
any officer or agent of an employing unit to willfully and unlawfully
fail to appear, testify, or produce books, papers, and records,
required at any hearing under this division.




2105.  It is a violation of this chapter for any employing unit or
any officer or agent of an employing unit, to willfully and
unlawfully fail or neglect to make available required records for the
inspection of the director or his authorized representatives at any
reasonable time during business hours.



2106.  It is a violation of this chapter for any employing unit, or
any officer or agent of an employing unit, to willfully and
unlawfully fail or neglect to furnish to the director reports
required by him when necessary for the enforcement of this division.




2107.  It is a violation of this chapter for any employing unit,
including a manager or managing member of a limited liability
company, or any officer or agent of an employing unit or any
individual to connive or conspire to aid such individual to obtain
benefits to which he or she is not entitled by the willful
withholding of information or by the willful failure to report any
relevant information.



2108.  It is a violation of this chapter for any person to willfully
fail or refuse to make any contributions which are due under this
division.


2109.  The executive officer, general manager, or any other person
having charge of the affairs of a corporation, association, or
limited liability company who willfully fails to register such
corporation, association, or limited liability company as an
employing unit, or willfully fails to submit contribution returns,
earning reports, or other returns and reports required by this
division, or by authorized regulations, is in violation of this
chapter.


2110.  Any employing unit, including any individual member of a
partnership employing unit, any officer of a corporate or association
employing unit, any manager or managing member of a limited
liability company, or any other person having charge of the affairs
of a corporate, association, or limited liability company employing
unit, that knowingly withholds the deductions required by this
division from remuneration paid to its workers, and willfully fails
or is willfully financially unable to pay such deductions to the
department on the date on which they become delinquent is in
violation of this chapter.



2110.3.  Any employing unit, including any individual member of a
partnership employing unit, any officer of a corporate or association
employing unit, any manager or managing member of a limited
liability company, or any other person having charge of the affairs
of a corporate, association, or limited liability company employing
unit, that knowingly undertakes or agrees to pay without deduction
from remuneration paid to its workers the amount of any contributions
to the Disability Fund required of the workers under this division
and that willfully fails or is willfully financially unable to pay
the amount to the department on the date on which the contributions
become delinquent is in violation of this chapter.




2110.5.  Any employing unit, including any individual member of a
partnership employing unit, any officer of a corporate or association
employing unit, any manager or managing member of a limited
liability company, or any other person having charge of the affairs
of a corporate, association, or limited liability company employing
unit, that willfully fails to withhold in trust the deductions
required by this division from remuneration paid to its workers,
except where such employing unit undertakes or agrees to pay without
deduction from the wages of its workers the amount of worker
contributions required of its workers under this division, is in
violation of this chapter.



2110.7.  Any employing unit, including any individual member of a
partnership employing unit, any officer of a corporate or association
employing unit, any manager or managing member of a limited
liability company, or any other person having charge of the affairs
of a corporate, association, or limited liability company employing
unit, that knowingly undertakes or agrees to pay without deduction
from remuneration paid to its workers the amount of any contributions
to the Disability Fund required of such workers under this division
and that willfully fails to hold in trust the amount of worker
contributions required of such workers under this division is in
violation of this chapter.



2111.  Except as otherwise provided in Section 1094, and except with
respect to information furnished by the department in connection
with its participation as a party or as a lien claimant in a judicial
or administrative proceeding, information obtained in the course of
administration of this division is confidential and shall not be
published or open to public inspection in any manner.  Any officer or
employee of the state (including its political subdivisions), or any
former member, officer or employee or other individual, who in the
course of his or her employment or duty has or had access to returns,
reports, or documents maintained under this division, who violates
this section is in violation of this chapter.




2112.  Unless otherwise specified in subdivision (b) of Section 2101
or in Section 2114, 2115, or 2116, every person who willfully
violates any provision of this division or any authorized regulation
promulgated or published in accordance with this division, is in
violation of this chapter.



2113.  Nothing in this division shall prevent the department from
accepting restitution or an acceptable arrangement for restitution,
made voluntarily before the department files a criminal complaint
under Section 2101 or 2102, for overpayment of benefits from any
person, who has not previously claimed any right under this section,
who has not been convicted of an offense under Section 2101 or 2102
within three years preceding the service under this section of a
written notice of intent to file a criminal complaint and who has
willfully made a false statement or representation or knowingly
failed to disclose a material fact to obtain or increase any benefit
under any provision of this division.  The department shall by mail
or personal service give the person written notice of intent to file
a criminal complaint under Section 2101 or 2102 not less than 10 days
prior to the filing of the criminal complaint.  The department may
accept restitution or an arrangement for restitution and any such
acceptance shall be in lieu of any criminal action against the
person, except that the department shall not be precluded from filing
a criminal action against any person who defaults under an
arrangement for restitution which it has accepted.  For purposes of
this section, no period of time during which an arrangement for
restitution is in effect shall be a part of any limitation of the
time for commencing a criminal action.  The department shall deposit
amounts received from any person under this section in the fund from
which the overpayments were made.



2114.  Any individual who, with the intent to defraud, reports or
registers a fictitious employer or fictitious employee, and
fictitious wages, to the department in order to obtain benefits or
increase any benefit or payment, whether for the maker or for any
other person, is in violation of this chapter.



2115.  Any employing unit or any officer or agent of an employing
unit who, with the intent to defraud, falsely reports the amount of
wages earned by an employee or who falsely reports the time period in
which wages are earned by an employee for the purpose of obtaining
or increasing any benefit amount for that employee, is  in violation
of this chapter.



2116.  It is unlawful to do any of the following:
   (a) Falsely certify the medical condition of any person in order
to obtain disability insurance benefits, including family temporary
disability insurance benefits, whether for the maker or for any other
person.
   (b) Knowingly present or cause to be presented any false or
fraudulent written or oral material statement in support of any claim
for disability insurance including family temporary disability
insurance benefits.
   (c) Knowingly solicit, receive, offer, pay, or accept any rebate,
refund, commission, preference, patronage, dividend, discount, or
other consideration, whether in the form of money or otherwise, as
compensation or inducement for soliciting a claimant to apply for
disability insurance including family temporary disability insurance
benefits unless the payment is lawful pursuant to Section 650 of the
Business and Professions Code.
   (d) Knowingly assist, abet, solicit, or conspire with any person
who engages in an unlawful act under this section.




2117.  Any person who, with or without intent to evade any
requirement of this code or any lawful requirement of the department
under this code, fails to file any return or report, or to supply any
information required by this code or who, with or without like
intent, makes, renders, signs, or verifies any false or fraudulent
return, report, or statement, or supplies any false or fraudulent
information, is liable for a civil penalty of not more than one
thousand dollars (,000), and is also guilty of a misdemeanor and
shall, upon conviction, be fined an amount not to exceed one thousand
dollars (,000), or be imprisoned for not more than one year, or
both the fine and imprisonment, at the discretion of the court.




2117.5.  Any person who, within the time required by this code,
willfully fails to file any return or report, or to supply any
information with intent to evade any tax imposed by this code, or
who, willfully and with like intent, makes, renders, signs, or
verifies any false or fraudulent return, report, or statement or
supplies any false or fraudulent information, is punishable by
imprisonment in the county jail not to exceed one year, or in the
state prison, or by a fine of not more than twenty thousand dollars
(,000), or by both the fine and imprisonment, at the discretion of
the court.



2118.  Any person or employer who, with or without intent to evade,
fails to withhold, pursuant to Section 13020, or fails to pay over
any tax withheld, is guilty of a misdeameanor and, upon conviction,
shall be fined an amount not to exceed one thousand dollars (,000),
or imprisoned for not more than one year, or both the fine and
imprisonment, at the discretion of the court.



2118.5.  Any person required by this code to collect, account for,
and pay over any tax or amount required to be withheld who willfully
fails to collect or truthfully account for and pay over the tax or
amount shall, in addition to other  penalties provided by law, be
guilty of a felony and, upon conviction thereof, shall be fined an
amount not more than twenty thousand dollars (,000), or imprisoned
in the state prison, or both the fine and imprisonment, at the
discretion of the court.



2119.  Any person or employer required under Section 13050 to
furnish a statement who willfully furnishes a false or fraudulent
statement or who willfully fails to furnish a statement in the
manner, at the time, and showing the information required under
Section 13050, or regulations prescribed thereunder, is in violation
of this chapter.



2120.  Any individual required to supply information to his or her
employer under Section 13040, 13041, or 13042, who willfully supplies
false or fraudulent information, or who willfully fails to supply
information thereunder which would require an increase in the tax to
be withheld under Section 13020, is in violation of this chapter.




2121.  Any person who willfully aids or assists in, or procures,
counsels, advises, or coerces anyone in the preparation or
presentation under, or in connection with any matter arising under,
this code, of a return, report, affidavit, claim, or other document,
that is fraudulent or is false as to any material matter, whether or
not the falsity or fraud is with the knowledge or consent of the
person authorized or required to present the return, report,
affidavit, claim, or document is in violation of this chapter.



2122.  Except as provided in Sections 2117, 2117.5, 2118, and
2118.5, a violation of this chapter is punishable by imprisonment in
the county jail not to exceed one year, or in the state prison, or by
a fine of not more than twenty thousand dollars (,000), or by
both the fine and imprisonment, at the discretion of the court.




2122.5.  Any fine imposed by the court pursuant to this chapter,
except for fines imposed under Sections 2101 and 2102, shall be paid
to the office of the prosecutor bringing the complaint, but if the
case was referred to the prosecutor by the department, or some other
governmental unit, one-half of the criminal fine shall be paid to
that governmental unit.



2123.  The certificate of the department to the effect that a return
or report has not been filed or that information has not been
supplied as required by Division 6 (commencing with Section 13000) is
prima facie evidence that the return or report has not been filed or
that the information has not been supplied.



2124.  The place of trial for offenses enumerated in this chapter
shall be in the county of residence or principal place of business of
the defendant or defendants, except that if the defendant has no
residence or principal place of business in this state, the trial
shall be held in the County of Sacramento.



2125.  Any action or prosecution under this chapter shall be
instituted within four years after the discovery of the offense.



2126.  Any person or employing unit convicted under this chapter may
be charged the costs of investigation and prosecution at the
discretion of the court.


2127.  The prosecutor may, with the consent of the department,
compromise any penalty for which he or she may bring an action under
this chapter.  The penalties provided by this chapter are additional
to all other penalties provided in this code and Part 10 (commencing
with Section 17001) of Division 2 of the Revenue and Taxation Code.




2128.  Any employer or agent of an employer who provides a wage
statement or similar document to any undocumented worker or former
undocumented worker at that person's request for the purpose of
documenting that person's eligibility for legalization pursuant to
the federal Immigration Reform and Control Act (Public Law 99-603),
shall not be liable for any penalty or criminal or civil violation
under this division relative to any undocumented worker or former
undocumented worker based on any facts disclosed in the wage
statement or similar document so provided.
   Nothing in this section shall be construed to limit the liability
under any provision of law of any person who engages in the
procurement or production of false or fraudulent wage statements or
similar documents to any person for purposes of legalization under
the federal Immigration Reform and Control Act.
   This section does not apply to penalties assessed or criminal
actions filed prior to May 1, 1987.
   This section does not apply where the Employment Development
Department, through independent means, discovers that an employer has
withheld personal income tax and disability insurance contributions
from workers' paychecks and has not remitted those moneys to the
department.
   The immunity from liability pursuant to this section shall apply
only to facts disclosed in the wage statement or similar document
provided commencing on or after the effective date of this section
and only until the date of the termination of the legalization
provisions for agricultural and nonagricultural workers of the
federal Immigration Reform and Control Act.  However, the immunity
from liability pursuant to this section shall continue until the
cause of action is tolled by the applicable statute of limitations.



2129.  For the purposes of this chapter, "person" includes, a
claimant for benefits and any officer, employee, director, partner,
or agent having charge of the affairs of any employer or employing
unit with regard to the violation which occurred.  "Person" also
includes both natural persons and legal entities.  More than one
person may be charged with violations under this chapter, where
control of the affairs of the employing unit, or employer, is shared
by more than one person.