Indiana § 22-4-13.3-6 Employer refusal to withhold income or income misrepresented;
department remedies

Indiana Statutes

§ 22-4-13.3-6 — Employer refusal to withhold income or income misrepresented; department remedies

Indiana § 22-4-13.3-6

Art. 4UNEMPLOYMENT COMPENSATION SYSTEM

Ch. 13.3Administrative Withholding for Benefit

This text of Indiana § 22-4-13.3-6 (Employer refusal to withhold income or income misrepresented; department remedies) 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 § 22-4-13.3-6 (2026).

Text

(a)An employer that refuses to withhold income as required by this chapter or knowingly misrepresents the income of an employee:

(1)is liable to the department for the amount that the employer failed to withhold from an employee's income; and

(2)may be ordered to pay punitive damages to the department in an amount not to exceed one thousand dollars ($1,000) for each pay period the employer failed to withhold income as required or knowingly misrepresented the income of the employee.

(b)The department may institute a civil action in a court with jurisdiction requesting that the court direct the employer to appear and to show cause why the penalties described in this section should not be assessed.

(c)At the hearing on the order to show cause, the court, upon a finding that the employer

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(a) An employer that refuses to withhold
income as required by this chapter or knowingly misrepresents the
income of an employee:
(1) is liable to the department for the amount that the employer
failed to withhold from an employee's income; and
(2) may be ordered to pay punitive damages to the department in
an amount not to exceed one thousand dollars ($1,000) for each
pay period the employer failed to withhold income as required or
knowingly misrepresented the income of the employee.
(b) The department may institute a civil action in a court with
jurisdiction requesting that the court direct the employer to appear and
to show cause why the penalties described in this section should not be
assessed.
(c) At the hearing on the order to show cause, the court, upon a
finding that the employer refused to withhold income as required or
knowingly misrepresented an employee's income:
(1) shall require the employer to pay the amount the employer
failed or refused to withhold from the employee's income;
(2) may order the employer to provide accurate information
concerning an employee's income;
(3) may assess against the employer punitive damages under
subsection (a)(2); and
(4) may order the employer to otherwise comply with this chapter.