§ 28-42-64 - Failure to make contributions or reports.
SECTION 28-42-64
§ 28-42-64 Failure to make contributionsor 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 42 – 44 of this title, or who knowingly fails or refuses to makeany contribution or report at the time and in the manner required by theregulations adopted as prescribed in these chapters, shall upon conviction bepunished by a fine of not less than ten dollars ($10.00) nor more than onehundred dollars ($100), or by imprisonment not longer than sixty (60) days, orby both the fine and imprisonment, and each day of that failure or refusalshall constitute a separate and distinct offense. If the employer in questionis a corporation, every officer of the corporation who knowingly participatesin any violation specified in this section shall be subject to these penalties.