Unemp. Ins. Code, § 1145 · Article 8. Assessments
Unemp. Ins. Code, § 1145
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If the director finds that a person or business entity knowingly advises another person or business entity to violate any provision of this chapter, the director may assess the greater of:
(1) A penalty of five thousand dollars ($5,000).
(2) Ten percent of the combined amount of any resulting underreporting of contribution, penalties, and interest required by law.
(b) For purposes of this section, “business entity” means a partnership, corporation, association, limited liability company, or Indian tribe, as described in Section 3306(u) of Title 26 of the United States Code, or any other legal entity.
Notes and commentary — not statutory text
History
Amended by Stats. 2017, Ch. 117, Sec. 7. (AB 1695) Effective January 1, 2018.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=UIC§ionNum=1145.
- Text hash
- sha256 f03484c90496933fab9a0899b701df09698be1cc3229c1a5d9e062d0cb44bcb1
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.