§ 28-39-26 - Pecuniary penalty for failure to make contributions or reports.
SECTION 28-39-26
§ 28-39-26 Pecuniary penalty for failureto make contributions or reports. – An employer who fails to file any report required under chapters 39 – 41of this title, or who fails or refuses to pay any contributions required underthose chapters in the manner and at the times required by the laws andregulations or as the director may, in accordance with those laws andregulations, prescribe, shall pay a penalty of ten dollars ($10.00) for eachfailure or refusal to file, and where any contribution is due, shall pay anadditional penalty of ten percent (10%) of the amount due. These penaltiesshall be paid into the temporary disability insurance reserve fund, and shallbe in addition to contributions and interest required to be paid as provided inchapters 39 – 41; provided, that if any employer fails to pay the penalty,when assessed, it shall be collected by civil action as provided in §28-40-12.