76-8-1303. Unlawful failure to comply with Employment Security Act requirement.
(1) Terms defined in Sectionsandapply to this section. 76-1-101.5 76-8-101
(2) An actor commits unlawful failure to comply with Employment Security Act requirements if the actor willfully: fails or refuses: to make a contribution or other payment required under Title 35A, Chapter 4, Employment Security Act; to furnish a report required under Title 35A, Chapter 4, Employment Security Act; or to produce or permit the inspection or copying of records required under Title 35A, Chapter 4, Employment Security Act; or violates a provision of Title 35A, Chapter 4, Employment Security Act, or an order made under that chapter, for which the violation: is made unlawful or the observance of which is required under the terms of Title 35A, Chapter 4, Employment Security Act; does not have a prescribed penalty in Title 35A, Chapter 4, Employment Security Act, or another applicable statute; and is for conduct not described in Subsection (2)(a).
(3) A violation of Subsection (2)(a) is: a class B misdemeanor if the value of the money obtained or sought to be obtained is less than $500; a class A misdemeanor if the value of the money obtained or sought to be obtained is or exceeds $500 but is less than $1,500; a third degree felony if the value of the money obtained or sought to be obtained is or exceeds $1,500 but is less than $5,000; or a second degree felony if the value of the money obtained or sought to be obtained is or exceeds $5,000. A violation of Subsection (2)(b) is a class A misdemeanor.
(4) An actor under this section may include an officer or agent of an employing unit as defined under Section. 35A-4-202