Section 1126.1 Of Article 8. Assessments From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 8.
1126.1
. (a) If any employing unit fails to register with the
department as required under Section 1086, and the failure is due to
intentional disregard or intent to evade this division or authorized
regulations, a penalty of one hundred dollars ($100) per nonreported
employee shall be added to an assessment issued in accordance with
Section 1126.
(b) For purposes of this section, the number of nonreported
employees shall be defined as the highest number of employees
determined by the department to have been engaged by the employer
during any single calendar quarter included in the assessment under
Section 1126.