§ 23:1711 — False statements or representations; failure to file reports or maintain records; duties

§1711. False statements or representations; failure to file reports or maintain records; duties
of officers and agents; presumptive proof; penalties
A. Whoever makes a false statement or representation to this agency knowing it to
be false, or knowingly fails to disclose a material fact to obtain or increase any benefit or
other payment, whether or not such benefits or payments are obtained or increased, under this
Chapter, or under an employment security law of any other state, of the federal government,
or of a foreign government, either for himself or for any other person, shall be guilty of a
misdemeanor, and shall be fined not less than fifty dollars nor more than one thousand
dollars, or imprisoned for not less than thirty days nor more than ninety days, or both, in the
discretion of the court. Each such false statement or representation or failure to disclose a
material fact shall constitute a separate offense.
B. Any employing unit or any officer or representative or agent of an employing unit
or any other person who makes a false statement or representation to this agency, knowing
it to be false, or who knowingly fails to disclose a material fact, to prevent or reduce the
payment of benefits to any individual entitled thereto, or to avoid becoming or remaining
subject hereto or to avoid or reduce any contribution or other payment required from an
employing unit under this Chapter, or under an employment security law of any other state,
or the federal government, or of a foreign government, or who refuses to make any such
contribution or other payment or to furnish any reports required hereunder or to produce or
permit the inspection or copying of records required hereunder, shall be guilty of a
misdemeanor and shall be fined not less than fifty dollars nor more than one thousand
dollars, or imprisoned for not less than thirty days nor more than ninety days, or both, in the
discretion of the court. Each such false statement or representation or failure to disclose a
material fact, and each day of such failure or refusal shall constitute separate offense.
C.(1) Any employing unit that fails to file any of the reports or to maintain any of the
records required by the administrator under authority of this Chapter shall be guilty of a
misdemeanor and shall be fined not less than fifty dollars nor more than one thousand
dollars, or imprisoned for not less than thirty days nor more than ninety days, or both, in the
discretion of the court.
(2) Failure to file required reports within seven days of receipt of notice to file a
specified report or reports shall be deemed presumptive evidence of the employing unit's
intent not to file such reports, if such notice is delivered to the owner, partner, officer, agent,
representative or employee of the employing unit either by certified mail addressed to the
employing unit or by a subpoena directed to the employing unit and served by a
representative of the administrator.
(3) Failure to maintain within this state any of the records, or copies thereof, required
by the administrator, necessary to the administration of this Chapter, or the failure to produce
to the administrator or his representative any of the records required to be maintained by
employing units under authority of this Chapter shall be deemed presumptive evidence of the
employing unit's intent not to maintain or produce such records if the employing unit has
been notified by certified mail to maintain or to produce such records, or has acknowledged
in writing notice to maintain or produce such records.
D.(1) It shall be the duty of all officers, partners, agents and representatives engaged
in the management or operation of an employing unit to cause copies of all books and records
required under authority of this Chapter to be maintained in this state and produced as
required by the administrator or his representative and to cause all required reports to be filed
with the administrator. In the event that the officer, partner, agent or representative fails in
his duties under this Subsection he shall be guilty of a misdemeanor and shall be fined not
less than fifty dollars nor more than one thousand dollars, or imprisoned for not less than
thirty days nor more than ninety days, or both.
(2) Failure of an employing unit to file specified reports within seven days following
notice to an officer, partner, agent or representative shall be presumptive evidence of intent
on the part of such officer, partner, agent or representative to violate the provisions of this
Subsection provided that notice is given either by certified mail addressed to the officer,
partner, agent or representative or by a subpoena issued to the employing unit and served on
the officer, partner, agent or representative by the administrator or his representative setting
out the failure of the employing unit to file specified reports.
(3) Once an officer, partner, agent or representative has been notified by certified
mail of the employing unit's failure to maintain or produce records, the employing unit's
failure thereafter to maintain or produce required records shall be presumptive evidence of
intent on the part of such officer, partner, agent or representative to violate the provisions of
this Subsection.
E. The provisions of this Section including all requirements, duties and penalties are
in addition to, and not in place of any other provisions, duties, or penalties provided
elsewhere in this Chapter or in the laws of this state.
F. Any nonprofit or governmental educational institution, including an institution of
higher education as defined in this Chapter which has the option to elect to become a
reimbursable employer, but instead becomes a contributing employer, and fails to issue a
contract or a letter of assurance of continued employment to its employees following a
vacation or semester break as provided for in R.S. 23:1600(6), where reasonable assurance
does exist, and actually continues the employment of those employees subsequent to the
vacation or semester break, shall pay a penalty equal to the amount of unemployment
benefits which were paid to those employees during the vacation or semester break, unless
the employer can conclusively prove to the administration that it could not have issued a
contract or letter of assurance as provided for in R.S. 23:1600(6) due to circumstances
beyond the employer's control. In determining whether reasonable assurance exists, the
administrator shall consider length of employment, pupil population, past practices by the
employer and such other factors as he may prescribe by regulation. Any fines collected under
this Subsection shall be credited to the Trust Fund.
G. Misclassification of employees as independent contractors.
(1)(a) Administrative penalties. If the administrator determines, after investigation,
that an employer, or any officer, agent, superintendent, foreman, or employee of the
employer, failed to properly classify an individual as an employee and failed to pay
contributions in accordance with this Chapter, then, in addition to any contributions, interest,
and penalties otherwise due, the administrator may assess an administrative penalty of five
hundred dollars per each such individual. If the employer becomes compliant within sixty
days of the citation, the penalty shall be waived for the first offense.
(b) After the first offense, the administrator shall assess an administrative penalty of
one thousand dollars per individual misclassified.
(c) Thereafter, any such failure by an employer to properly classify an individual as
an employee and pay contributions due shall be subject to an administrative penalty of two
thousand five hundred dollars per each such individual.
(d) No such determination shall be final or effective, and no resulting administrative
penalty shall be assessed, unless the administrator first provides the employer with written
notification by certified mail of the determination, including the amount of the proposed
contributions, interest, and penalties determined to be due and of the opportunity to request
a fair hearing, of which a record shall be made within thirty days of the mailing of such
notice. The hearing request may be made by mail, as evidenced by the official postmarked
date, or by otherwise timely delivering such appeal. If the employer does not request a
hearing within the thirty-day period the determination shall become final and effective, and
the contributions, interest, and penalties due shall be assessed.
(e) All administrative penalties assessed pursuant to this Section shall be deposited
into the state's unemployment trust fund.
(2) If a timely hearing request is made, the findings and conclusions of the hearing
officer shall be appealable by judicial review as a final assessment in accordance with the
provisions of R.S. 23:1728.
(3)(a) Upon a final determination that an employer or any officer, agent,
superintendent, foreman, or employee of the employer knowingly or willfully failed to
properly classify an individual as an employee in accordance with this Chapter and failed to
pay required contributions, then, in addition to the penalties provided herein, the employer
shall be prohibited from contracting, directly or indirectly, with any state agency or political
subdivision of the state for a period of three years from the date upon which the
determination becomes final.
(b) The division of administration shall maintain and place the employer on a list of
such employers and make that list available to state agencies and political subdivisions of the
state.
(4) Notice requirements. Every employer shall post in a prominent and accessible
location at each of its business premises a poster provided by the administrator that describes
the responsibilities of independent contractors to pay taxes as required by state and federal
laws, the rights of employees to workers' compensation and unemployment benefits,
protections against retaliation, and the penalties if the employer fails to properly classify an
individual as an employee. The notice shall also contain contact information for individuals
to file complaints or obtain information regarding employment classification.

Legislative History

Amended by Acts 1952, No. 538, §5; Acts 1972, No. 336, §5; Acts 1977, No. 648, §2; Acts 1982, No. 837, §1, eff. Jan. 1, 1983; Acts 2012, No. 786, §1; Acts 2014, No. 529, §1; Acts 2021, No. 455, §1.