72-923 FALSIFICATION OF PAYROLL.
WORKER’S COMPENSATION AND RELATED LAWS -- INDUSTRIAL COMMISSION
CHAPTER 9
STATE INSURANCE FUND
72-923. Falsification of payroll. An employer who shall misrepresent the amount of the payroll upon which the premiums chargeable by the state insurance fund are to be based shall be liable to the manager 10 times the amount of the difference between the premiums paid and the amount the employer should have paid had his payroll been correctly computed; and the liability to the manager under this section shall be enforced in a civil action by the manager, and any amount so collected shall become a part of the state insurance fund.