An employer, its officer or agent, or another person may not:
(1) knowingly make a false statement or false representation or knowingly fail to disclose a material fact to:
(i) prevent or reduce the payment of a benefit to an individual who is entitled to the benefit;
(ii) avoid becoming or remaining subject to this title; or
(iii) avoid or reduce any contribution or other payment that is required from an employer under this title; or
(2) willfully fail or refuse to:
(i) make a contribution or other payment;
(ii) submit a report that is required under this title;
(iii) produce records that are required under this title; or
(iv) allow those records to be copied or inspected.