Section 13057 Of Chapter 4. Reports, Returns, And Statements From California Unemployment Insurance Code >> Division 6. >> Chapter 4.
13057
. (a) If any person who is required by regulations prescribed
under Section 13056 to provide a required identifying number fails
without good cause to comply with that requirement at the time
prescribed by the regulations, the person shall pay a penalty of five
dollars ($5) for each failure:
(1) To include his or her identifying number in any return,
report, statement, or other document.
(2) To furnish his or her identifying number to another person.
(3) To include in any return, report, statement, or other document
made with respect to another person the identifying number of the
other person.
(4) To furnish any other agency's taxpayer identification number.
(b) The penalty under this section shall be assessed and collected
in the same manner as the tax.