§ 44-766 — Employers; misclassification of employee; penalty

Kansas § 44-766

• Jurisdiction: Kansas
• Ch. 44: LABOR AND INDUSTRIES
• Art. 7: EMPLOYMENT SECURITY LAW

Text

(a) No person shall knowingly and intentionally misclassify an employee as an independent contractor for the sole or primary purpose of avoiding either state income tax withholding and reporting requirements or state unemployment insurance contributions reporting requirements.
(b) (1) Any person violating subsection (a) shall upon first violation be subject to a civil penalty in an amount computed in the manner prescribed in K.S.A. 79-3228, and amendments thereto.
(2) Any person violating subsection (a) upon a second violation shall be subject to a civil penalty computed as prescribed in paragraph (1) and in addition, upon conviction, shall be guilty of a class C nonperson misdemeanor.
(3) Any person violating subsection (a) upon a third or subsequent violation shall be subject to a civil penalty computed as prescribed in paragraph (1) and in addition, upon conviction, shall be guilty of a class A nonperson misdemeanor.
(c) Criminal violations of subsection (a) may be prosecuted by the attorney general or the district or county attorney for the county in which the violation occurred.
(d) Any civil penalty assessed hereunder shall be remitted to the secretary and deposited in the state treasury.
(e) Any penalty provided in this section shall be in addition to any other penalty and remedy that may otherwise be imposed under the employment security act and such remedies shall be cumulative.
(f) This section shall be part of and supplemental to the employment security law.

Legislative History

L. 2006, ch. 118, § 2; L. 2011, ch. 81, § 4; July 1.