§ 8-79-104 — Failure to file true report - penalty

Colorado § 8-79-104

• Jurisdiction: Colorado
• Title 08: Labor and
• Art.: Collection of Contributions, Penalties, Interest

Text

(1) (a) (I) Repealed.

(II) (A) It is the responsibility of each employer subject to articles 70 to 82 of
this title 8 to file true and accurate reports, whether or not premiums or surcharges
are due, and to pay all premiums and surcharges when due. Whenever an employer
fails to furnish wage reports required by the division by the due date, the division
shall assess against the employer a penalty of fifty dollars for each occurrence;
except that an employer newly subject as defined by section 8-76-102.5 (4) shall
be assessed a penalty of ten dollars for each occurrence during the first four
quarters of coverage. Each subsequent quarter in which the employer continues the
failure to file the wage reports shall be considered a separate occurrence. Penalties
collected by the division pursuant to this subsection (1)(a)(II)(A) shall be paid into
the unemployment revenue fund.

(B) This subparagraph (II) is effective December 31, 2012.

(b) If any employer fails or neglects to make and file such reports, as
required by articles 70 to 82 of this title or by the rules of the division pursuant
thereto, or willfully makes a false or fraudulent report, the division may make an
assessment of the premiums or surcharges due from its own knowledge and from
such information as it can obtain through testimony or otherwise.

(c) An employer who is delinquent in paying premiums or surcharges on the
computation date shall have a penalty assessed by the division. The amount of the
penalty shall be the amount of delinquent premiums or surcharges; except that the
penalty shall not exceed an amount equal to one percent of the employer's
chargeable wages paid that were subject to unemployment insurance in the
preceding calendar year. The amount of the penalty for an employer that was not
subject to the provisions of articles 70 to 82 of this title in the preceding calendar
year shall be the amount of delinquent premiums or surcharges. Such penalty shall
be in addition to any payments and interest due under articles 70 to 82 of this title.
The penalty shall be payable in four quarterly installments during the current
calendar year and shall be remitted to the division with the employer's quarterly
report. Penalties collected by the division pursuant to this paragraph (c) shall be
paid into the unemployment revenue fund.

(d) Any penalty imposed pursuant to this subsection (1) shall be waived if
good cause is shown for failing to pay the premiums or surcharges or to make wage
reports, as prescribed by rule of the division. Penalties under this subsection (1) that
are unpaid on the date on which they are due shall bear interest at the same rate
and in the same manner as unpaid premiums and surcharges under articles 70 to 82
of this title 8. The provisions of section 13-80-108 (9) shall be used for determining
when an offense is committed for the purposes of this subsection (1).

(2) Any assessment so made and certified by the division shall be prima facie
good and sufficient for all legal purposes. Notice and demand for premiums or
surcharges plus any interest and penalties imposed by articles 70 to 82 of this title
shall be made upon forms as prescribed by the division, and the notice and demand
shall become final fourteen calendar days after the date of delivery of the notice
and demand to the employer in person or after the date of the transmittal by
electronic means or by registered mail to the employer's last-known address or
place of business. The employer may file a request for review or modification of the
assessment with the division within the fourteen days in the manner and form
prescribed by the division. The division, on the basis of evidence submitted by the
employer disclosing the correct amount of premiums or surcharges, may amend or
otherwise modify its previous assessments.

Legislative History

Source: L. 36, 3rd Ex. Sess.: p. 44, � 14. CSA: C. 167A, � 14. L. 39: p. 578, � 11. L. 41: p. 794, � 14. L. 43: p. 609, � 10. CRS 53: � 82-9-4. C.R.S. 1963: � 82-9-4. L. 81: Entire section amended, p. 505, � 23, effective July 1. L. 84: (1) amended, p. 319, � 11, effective July 1. L. 86: (1) amended, p. 703, � 9, effective May 23; (1) amended, p. 496, � 106, effective July 1. L. 91: (1) amended, p. 1359, � 1, effective September 1. L. 96: (1)(a) amended, p. 384, � 11, effective January 1, 1997. L. 2000: (1)(a) and (1)(c) amended, p. 815, � 3, effective July 1. L. 2002: (2) amended, p. 339, � 12, effective April 19. L. 2009: Entire section amended, (HB 09-1363), ch. 363, p. 1907, � 30, effective July 1. L. 2011: (1)(a) amended, (HB 11-1288), ch. 212, p. 931, � 15, effective July 1. L. 2012, 1st Ex. Sess.: (1)(a)(I)(B) amended, (HB 12S-1002), ch. 2, p. 2430, � 14, effective June 1. L. 2023: (1)(a)(II)(A) and (1)(d) amended, (SB 23-232), ch. 141, p. 603, � 5, effective May 1.