2005 North Carolina Code - General Statutes § 95-25.23A. Violation of record-keeping requirement; civil penalty.

§ 95‑25.23A.  Violation of record‑keeping requirement; civil penalty.

(a)       Any employer who violates the provisions of G.S. 95‑25.15(b) or any regulation issued pursuant to G.S. 95‑25.15(b), shall be subject to a civil penalty of up to two hundred fifty dollars ($250.00) per employee with the maximum not to exceed one thousand dollars ($1,000) per investigation by the Commissioner or his authorized representative. In determining the amount of the penalty, the Commissioner shall consider:

(1)       The appropriateness of the penalty for the size of the business of the employer charged; and

(2)       The gravity of the violation.

The determination by the Commissioner shall be final, unless within 15 days after receipt of notice thereof by certified mail or by a designated delivery service authorized pursuant to 26 U.S.C. § 7502(f)(2) with delivery receipt, the person charged with the violation takes exception to the determination, in which event final determination of the penalty shall be made in an administrative proceeding pursuant to Article 3 of Chapter 150B and in a judicial proceeding pursuant to Article 4 of Chapter 150B.

(b)       The amount of the penalty when finally determined may be recovered in the manner set forth in G.S. 95‑25.23B.

(c)       The clear proceeds of civil penalties provided for in this section shall be remitted to the Civil Penalty and Forfeiture Fund in accordance with G.S. 115C‑457.2.

(d)       Assessment of penalties under this section shall be subject to a two‑year statute of limitations commencing at the time of the occurrence of the violation. (1989, c. 687, s. 5; 1993, c. 225, s. 2; 1998‑215, s. 108; 2003‑308, s. 2.)