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188 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW
and each employer, officer, agent or other person advised, solicited,
encouraged or commanded, shall be the basis of a separate offense
under subsection (a)(6) of this section.
(c) In addition to any other sanction, any employer, officer, agent or other person
convicted under this section for willful failure or refusal to make a payment
shall be ordered to make restitution of the unpaid amounts, including interest
and penalty from the date the payment was due through the date of payment.
(d) For purposes of this section, the terms "wilfully" and "willfully" shall have
the meaning applicable to the term "willfully" under 18 Pa.C.S. § 302
(relating to general requirements of culpability). (802 amended June 15, 2005, P.L.8, No.5) Section 802.1. Monetary Penalties.--
(a) Any employer (whether or not liable for the payment of contributions
under this act) or any officer or agent of such employer or any other person
who does any of the following commits an offense for which a civil penalty
shall be assessed by the department:
(1) wilfully fails or refuses to produce or permit the inspection or
copying of records as required hereunder;
(2) wilfully fails or refuses to make any report required by section 315(a)
(1) or (2) of this act, wilfully makes or attempts to make such a report
containing a misrepresentation of fact, or wilfully makes or attempts
to make such a report that fails to disclose a material fact;
(3) wilfully fails or refuses to make any report required by section
315(a)(4) of this act, wilfully makes or attempts to make such a report
containing a misrepresentation of fact, or wilfully makes or attempts
to make such a report that fails to disclose a material fact;
(4) 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
(5) wilfully advises, solicits, encourages or commands an employer or
an officer or agent of an employer or any other person to engage in
conduct that is an offense under this section.