Section 40-29-74
Fraudulent statement or failure to furnish statement to employee.
In addition to the criminal penalty provided by Section 40-29-114, any person required under this title to furnish a statement to an employee who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required shall for each such failure be subject to a penalty under this article of $50.
(Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §25.)