Indiana § 22-4-11.5-9 Violation of chapter; civil penalties

Indiana Statutes

§ 22-4-11.5-9 — Violation of chapter; civil penalties

Indiana § 22-4-11.5-9

Art. 4UNEMPLOYMENT COMPENSATION SYSTEM

Ch. 11.5Assignment of Employer Contribution Rates and

This text of Indiana § 22-4-11.5-9 (Violation of chapter; civil penalties) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 22-4-11.5-9 (2026).

Text

(a)A person who knowingly or recklessly:

(1)violates or attempts to violate:

(A)section 7 or 8 of this chapter; or

(B)any other provision of this article related to determining the assumption or assignment of an employer's contribution rate; or

(2)advises another person in a way that results in a violation of:

(A)section 7 or 8 of this chapter; or

(B)any other provision of this article related to determining the assumption or assignment of an employer's contribution rate; is subject to a civil penalty under this chapter.

(b)If the department determines that an employer (as defined under IC 22-4-7) is subject to a civil penalty under subsection (a)(1), the department shall assign an employer contribution rate equal to one (1) of the following as a civil penalty:

(1)The highest empl

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(a) A person who knowingly or recklessly:
(1) violates or attempts to violate:
(A) section 7 or 8 of this chapter; or
(B) any other provision of this article related to determining the
assumption or assignment of an employer's contribution rate; or
(2) advises another person in a way that results in a violation of:
(A) section 7 or 8 of this chapter; or
(B) any other provision of this article related to determining the
assumption or assignment of an employer's contribution rate;
is subject to a civil penalty under this chapter.
(b) If the department determines that an employer (as defined under
IC 22-4-7) is subject to a civil penalty under subsection (a)(1), the
department shall assign an employer contribution rate equal to one (1)
of the following as a civil penalty:
(1) The highest employer contribution rate assignable under this
article for the year in which the violation occurred and the
following three (3) years.
(2) An additional employer contribution rate of two percent (2%)
of the employer's taxable wages (as defined in IC 22-4-4-2) for
the year in which the violation occurred and the following three
(3) years, if:
(A) an employer is already paying the highest employer
contribution rate at the time of the violation; or
(B) the increase in the contribution rate described in
subdivision (1) is less than two percent (2%).
(c) If the department determines that a person who is not an
employer (as defined in IC 22-4-7) is subject to a civil penalty under
subsection (a)(2), the department shall assess a civil penalty of not
more than five thousand dollars ($5,000).
(d) All civil penalties collected under this section shall be deposited
in the unemployment insurance benefit fund established by IC 22-4-26-1.
(e) Any written determination made by the department is conclusive
and binding on the employing unit, employer, or person unless the
employing unit, employer, or person files a written protest with the
department setting forth all reasons for the protest. A protest under this
section must be filed not later than fifteen (15) days after the date the
department sends the initial determination to the employing unit,
employer, or person. The protest shall be heard and determined under
this section and IC 22-4-32-1 through IC 22-4-32-15. The employing
unit, employer, or person, and the department shall be parties to the
hearing before the liability administrative law judge and are entitled to
receive copies of all pleadings and the decision.