Section 1112.1 Of Article 7. Payment Of Reported Contributions From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 7.
1112.1
. (a) An employer who is required to file a quarterly return
electronically pursuant to Section 1088 and without good cause fails
to file a quarterly return electronically shall pay a penalty of
fifty dollars ($50), in addition to any other penalties imposed by
this code.
(b) Notwithstanding subdivision (a), on and after January 1, 2017,
and before January 1, 2019, an employer required to file a quarterly
return electronically who files a quarterly return within the time
required by means that are not electronic shall not be subject to the
penalty described in subdivision (a).