§ 28-39-25 - Criminal penalty for failure to make contributions or reports.
SECTION 28-39-25
§ 28-39-25 Criminal penalty for failure tomake contributions or reports. – Any individual, or employing unit or its agent, who knowingly fails or refusesto make any contribution or other payment required of an employing unit underchapters 39 – 41 of this title, or who knowingly fails or refuses to makeany contribution or report at the time and in the manner required by the rulesand regulations, shall upon conviction be punished by a fine of not less thanten dollars ($10.00) nor more than one hundred dollars ($100), or byimprisonment not longer than sixty (60) days, or by both that fine andimprisonment, and each day of that failure or refusal shall constitute aseparate and distinct offense. If the employer in question is a corporation,every officer of the corporation who knowingly participates in any violationspecified in this section shall be subject to these penalties.