2002 Minnesota Statutes

     268.184 Employer misconduct; penalty. 

    (a) If the commissioner finds that any employer or any 
 employee, officer, or agent of any employer, is in collusion 
 with any applicant for the purpose of assisting the applicant to 
 receive unemployment benefits illegally, the employer shall be 
 penalized $500 or the amount of unemployment benefits determined 
 to be overpaid, whichever is greater. 

    (b) If the commissioner finds that any employer or any 
 employee, officer, or agent of an employer has made (1) a false 
 statement or representation knowing it to be false, or (2) has 
 made a false statement or representation without a good faith 
 belief as to correctness of the statement or representation, or 
 (3) who knowingly fails to disclose a material fact, to prevent 
 or reduce the payment of unemployment benefits to any applicant 
 or to reduce or prevent the effects of unemployment benefits 
 paid on its tax or reimbursable account, the employer shall be 
 penalized $500. 

    (c) Penalties under this section shall be in addition to 
 any other penalties and subject to the same collection 
 procedures that apply to past due taxes.  Penalties shall be 
 paid to the department within 30 calendar days of assessment and 
 credited to the contingent account. 

    (d) The assessment of the penalty shall be final unless the 
 employer files an appeal within 30 calendar days after the 
 sending of notice of the penalty to the employer by mail or 
 electronic transmission.  Proceedings on the appeal shall be 
 conducted in accordance with section 268.105. 

    (e) Any employer or any officer or agent of an employer or 
 any other individual 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 
 unemployment benefits to any applicant, is guilty of a gross 
 misdemeanor unless the unemployment benefit underpayment exceeds 
 $500, in that case the individual is guilty of a felony.  

    HIST: Ex1936 c 2 s 16; 1941 c 554 s 15; 1951 c 442 s 11; 1953 
 c 97 s 18; 1969 c 567 s 3; 1973 c 254 s 3; 1975 c 336 s 24; 1977 
 c 4 s 10; 1977 c 430 s 25 subd 1; 1979 c 181 s 17,18; 1Sp1982 c 
 1 s 37-40; 1983 c 216 art 1 s 42,87; 1983 c 372 s 45,46; 1985 c 
 248 s 70; 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1987 c 385 s 
 40-45; 1988 c 712 s 3; 1989 c 209 art 2 s 1; 1990 c 566 s 8; 
 1992 c 484 s 15; 1994 c 483 s 1; 1995 c 54 s 21-24; 1996 c 417 s 
 29,31; 1997 c 66 s 76,79; 1998 c 265 s 38; 1999 c 107 s 56,66; 
 2000 c 343 s 4; 2001 c 175 s 47