2004 Minnesota Statutes

     268.184 Employer misconduct; penalty. 

    Subdivision 1.    Administrative penalties.  (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 fraudulently, 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 avoid any payment required from an employer 
 under this chapter or section 116L.20, the employer shall be 
 penalized $500, or 50 percent of the reduced unemployment 
 benefits or payment required, whichever is greater. 

    (c) If the commissioner finds that an employer failed or 
 refused to honor a subpoena issued under section 268.105, 
 subdivision 4, or section 268.188, the employer shall be 
 penalized $500 and any costs of enforcing the subpoena, 
 including attorney fees. 

    (d) 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. 

    (e) 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. 

    Subd. 2.    Criminal penalties.  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 
 avoid or reduce any payment required from an employer under this 
 chapter or section 116L.20, or to prevent or reduce the payment 
 of unemployment benefits to any applicant, is guilty of a gross 
 misdemeanor unless the 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; 2004 c 183 s 83