§ 28-42-65 - Pecuniary penalty for failure to file reports or pay contributions.
SECTION 28-42-65
§ 28-42-65 Pecuniary penalty for failureto file reports or pay contributions. – An employer who fails to file any reports required under chapters 42 – 44of this title, or who fails or refuses to pay any contributions required underthose chapters in the manner and at the times as required by the law andregulations or as the director may, in accordance with these chapters,prescribe, shall pay a penalty of ten dollars ($10.00) for each failure orrefusal to file, and where any contribution is due, shall pay an additionalpenalty of ten percent (10%) of the amount due. The foregoing penalties shallbe paid into the employment security tardy account fund, and shall be inaddition to contributions and interest required to be paid as provided inchapters 42 – 44 of this title. If any employer fails to pay a penalty,when assessed, it shall be collected by civil action as provided in §28-43-18.