Section 1142.1 Of Article 8. Assessments From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 8.
1142.1
. (a) If the director finds that any employer or any
employee, officer, or agent of any employer, in submitting facts
concerning the termination of a claimant's employment, where the
claimant was performing services for an educational institution, as
described in Section 1253.3, willfully makes a false statement or
representation or willfully fails to report a material fact regarding
any week during which the services were performed, as provided in
Section 1253.3, or any time granted to the claimant for professional
development during his or her employment with that employer, the
director shall assess a penalty against the employer of that claimant
in an amount not less than two, nor more than 10, times the weekly
benefit amount of that claimant.
(b) This article, Article 9 (commencing with Section 1176) of this
chapter, with respect to refunds, and Chapter 7 (commencing with
Section 1701) of this part, with respect to collections, shall apply
to the assessments provided by this section. Penalties collected
under this section shall be deposited in the Employment Development
Department Contingent Fund.