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Section 1145 Of Article 8. Assessments From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 8.

1145
. (a) If the director finds that a person or business entity knowingly advises another person or business entity to violate any provision of this chapter, the director may assess the greater of:
  (1) A penalty of five thousand dollars ($5,000).
  (2) Ten percent of the combined amount of any resulting underreporting of contribution, penalties, or interest required by law.
  (b) For purposes of this section, "business entity" means a partnership, corporation, association, limited liability company, or Indian tribe, as described in Section 3306(u) of Title 26 of the United States Code, or any other legal entity.