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187 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

(3) wilfully fails or refuses to produce or permit the inspection or

copying of records as required hereunder;

(4) wilfully fails or refuses to furnish any report required by section 304

or 315 of this act or any other provision of this act or the rules or

regulations of the department; or

(5) wilfully reports or attempts to report the wages of one or more

employes to the department on an unemployment compensation

account other than the account of the employer under this act; or

(6) wilfully advises, solicits, encourages or commands an employer or

an officer or agent of an employer or any other person to engage in an

act or omission that is an offense under this section.

((a) amended Nov. 3, 2016, P.L.1100, No.144)

(b) The number of offenses under subsection (a) shall be determined as follows:

(1) Each false statement or representation or failure to disclose a material .act

shall constitute a separate offense under subsection (a)(1) of this section.

(2) Each day of failure or refusal shall constitute a separate offense

under subsection (a)(2), (3) and (4) of this section.

(3) Each person or entity for whom a registration is not made as

required by section 315(a)(1) of this act shall be the basis of a

separate offense under subsection (a)(4) of this section.

(4) Each transfer of organization, trade, business or work force that is

not reported as required by section 315(a)(2) or (3) of this act shall be

the basis of a separate offense under subsection (a)(4) of this section.

(5) Each report required by section 304 or 315 of this act, or any other

provision of this act or the rules or regulations of the department, shall be

the basis of a separate offense under subsection (a)(4) of this act.

(6) Each calendar quarter and each account on which wages are

incorrectly reported shall be the basis of a separate offense under

subsection (a)(5) of this section.

(7) Each incident of advising, soliciting, encouraging or commanding,