Arizona § 23-723 Penalties for failure to file timely or complete contribution and wage reports

Arizona Statutes

§ 23-723 — Penalties for failure to file timely or complete contribution and wage reports

Arizona § 23-723

Title 23Arizona Revised Statutes

Ch. 4EMPLOYMENT SECURITY

Art. 5Contributions

This text of Arizona § 23-723 (Penalties for failure to file timely or complete contribution and wage reports) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 23-723 (2026).

Text

A.An employing unit which fails to file on or before the due date prescribed by department regulation a quarterly contribution and wage report required by the department in the administration of this chapter, shall pay to the department for each such delinquent report, subject to waiver for good cause shown, a penalty of one-tenth of one per cent of the total wages paid during the quarter, but not less than thirty-five dollars, nor more than two hundred dollars.

B.Amounts collected as penalties under the provisions of this section shall be deposited by the department in the special administration fund.

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A. An employing unit which fails to file on or before the due date prescribed by department regulation a quarterly contribution and wage report required by the department in the administration of this chapter, shall pay to the department for each such delinquent report, subject to waiver for good cause shown, a penalty of one-tenth of one per cent of the total wages paid during the quarter, but not less than thirty-five dollars, nor more than two hundred dollars.

B. Amounts collected as penalties under the provisions of this section shall be deposited by the department in the special administration fund.