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.