Section 1126 Of Article 8. Assessments From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 8.
1126
. (a) If any employing unit fails to make a return or report as
required under this division, the director shall make an estimate
based upon any information in his or her possession or that may come
into his or her possession of the amount of wages paid for employment
in the period or periods for which no return or report was filed and
upon the basis of the estimate shall compute and assess the amounts
of employer and worker contributions payable by the employing unit,
adding thereto a penalty of 15 percent of the amount of
contributions.
(b) The changes made to this section by the act adding this
subdivision shall apply on and after July 1, 2014.