Penalty for Failure to Report

Penalty for Failure to Report. (a) An employer who: (1) fails to file reports as required by this Article, and has not previously received a written notice of non-compliance, shall receive written notice of non-compliance; (2) fails to file reports as required by this Article and has previously received written notice of non-compliance, is subject to a civil penalty of $25 for each intentionally unreported employee, except that the penalty shall be $500 for each intentionally unreported employee if the failure to report is the result of a conspiracy between the employer and the employee not to supply the required report or to supply a false or incomplete report. (b) The written notice of non-compliance furnished under subsection (a) shall request that the employer comply with the reporting requirements of this Article, and advise the employer of the penalty for non-compliance. Source: PL 20-60 § 3 (June 14, 2018), modified. Commission Comment: The Commission changed “Twenty-Five Dollars ($25.00)” to “$25” and “Five Hundred Dollars ($500.00)” to “$500” in (a)(2); and changed “(a) of this Section” to “subsection (a)” in (b) pursuant to 1 CMC § 3806(g).