Section 13052.5 Of Chapter 4. Reports, Returns, And Statements From California Unemployment Insurance Code >> Division 6. >> Chapter 4.
13052.5
. (a) In addition to the penalty imposed by Section 19183 of
the Revenue and Taxation Code (relating to failure to file
information returns), if any person, or entity fails to report
amounts paid as remuneration for personal services as required under
Section 13050 of this code or Section 6041A of the Internal Revenue
Code on the date prescribed thereof (determined with regard to any
extension of time for filing), that person or entity may be liable
for a penalty determined under subdivision (b).
(b) For purposes of subdivision (a), the amount determined under
this subdivision is the maximum rate under Section 17041 of the
Revenue and Taxation Code multiplied by the unreported amounts paid
as remuneration for personal services.
(c) The penalty imposed by subdivision (a) shall be assessed
against that person or entity required to file a return under Section
13050 of this code or Section 6041A of the Internal Revenue Code.
(d) Sections 1221 and 1222 of the Unemployment Insurance Code
shall not apply to assessments imposed by this section.
(e) The penalty imposed under this section shall be in lieu of the
penalty imposed under Section 19175 of the Revenue and Taxation
Code. In the event that a penalty is imposed under both this section
and Section 19175 of the Revenue and Taxation Code, only the penalty
imposed under this section shall apply.
(f) The penalty imposed by this section may be assessed in lieu
of, or in addition to, the penalty imposed by Section 13052 with
respect to the failure to furnish a withholding statement to an
employee.