Failure to Make Necessary Reports — Penalties

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  6. Failure to Make Necessary Reports — Penalties

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  1. If, after prior notification by the department of human services of failure to make the necessary reports required by this part, any employer fails or refuses to comply with the requirements of this part, the employer shall be subject to a civil penalty of twenty dollars ($20.00) for each employee who is not reported.
  2. Any employer and employee who conspire not to provide the report required by this part or who conspire to provide a false or incomplete report shall each be subject to a civil penalty of four hundred dollars ($400).
  3. Such penalties shall be assessed by the commissioner of human services after written notice that provides fifteen (15) days from the mailing date of such notice to file a written request for appeal.
  4. If an appeal is timely filed with the department, the employer or employee shall be entitled to an administrative hearing before the department on the issue of the assessment pursuant to the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, relative to contested case hearings.
  5. Failure to timely appeal the assessment of the civil penalty shall be final and conclusive of the correctness of the assessment.
  6. Any amount found owing shall be due and payable not later than fifteen (15) days after the mailing date of the determination.
    1. Failure to pay an assessment shall result in a lien against the real or personal property of the employer or the employee in favor of the department and shall be enforced by original attachment issued by the court in the county where the employer is located, or where the employee resides by any court having jurisdiction of the monetary amounts assessed.
    2. The employer or employee shall be liable for all court costs and litigation taxes of the proceedings and shall be liable to the department for the cost of any private, contract or government attorney representing the state and for the time of any of its Title IV-D or contractor staff utilized in litigating the assessment.
  8. Any appeal of the action of the commissioner pursuant to this section shall be made in conformity with § 4-5-322.


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