50-7-711 - Misrepresentation to prevent benefit payments or to evade premium liability Penalty.

50-7-711. Misrepresentation to prevent benefit payments or to evade premium liability Penalty.

(a)  Any employing unit, or any officer or agent of an employing unit, or any other person who makes a false statement or representation knowing it to be false, or who knowingly fails to disclose a material fact, to prevent or reduce the payment of benefits to any individual entitled to benefits, or to avoid becoming or remaining subject to this chapter, or to avoid or reduce any premium or other payment required from an employing unit under this chapter, or who willfully fails or refuses to make the premiums or other payments, or to furnish any reports required under this chapter, or to produce or permit the inspection or copying of records as required under this chapter, commits a Class E felony.

(b)  Each false statement or representation or failure to disclose a material fact, and each day of the failure or refusal constitutes a separate offense.

[Acts 1947, ch. 29, § 16; C. Supp. 1950, § 6901.16 (Williams, § 6901.40); Acts 1978, ch. 762, § 1; T.C.A. (orig. ed.), § 50-1352; Acts 1985, ch. 318, § 81; 1989, ch. 591, § 48.]