Section 2109 Of Chapter 10. Violations From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 10.

. The executive officer, general manager, or any other person having charge of the affairs of a corporation, association, or limited liability company who willfully fails to register such corporation, association, or limited liability company as an employing unit, or willfully fails to submit contribution returns, earning reports, or other returns and reports required by this division, or by authorized regulations, is in violation of this chapter.