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189 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW
(b) The amount of a penalty under subsection (a)(1) shall not exceed
fifteen hundred dollars for each day of failure or refusal.
(c) The amount of a penalty under subsection (a)(2) of this section shall not
exceed the greater of ten thousand dollars or the amount of the difference
between the amount of contributions payable by the employer at the rate
or rates of contribution assigned by the department in the absence of the
report or based on a misrepresentation or nondisclosure in the report and
the amount of contributions payable by the employer at the correct rate
or rates of contribution. The penalty shall apply to contributions for
calendar quarters from the quarter in which the report became due through
the quarter in which a report is filed that does not contain a misrepresentation
or nondisclosure. Each employer for whom a report is not made, or a report
is made containing a misrepresentation or nondisclosure, or an attempt is
made to make a report containing a misrepresentation or nondisclosure
shall be the basis of a separate penalty.
(d) The amount of the penalty under subsection (a)(3) of this section shall not
exceed ten thousand dollars for each report that is not made, each report
containing a misrepresentation or nondisclosure and each attempt to
make a report containing a misrepresentation or nondisclosure.
(e) The amount of the penalty under subsection (a)(4) of this section shall not
exceed the greater of ten thousand dollars or the amount of the difference
between the amount of contributions payable on the wages as reported
on an incorrect account, or the amount of contributions that would have
been payable if the attempt to report the wages on an incorrect account
had been consummated and the amount of contributions payable on
the wages as reported on the employer's account. Each calendar quarter
and each employer for which wages are reported on an incorrect account
or an attempt is made to report wages on an incorrect account shall be
the basis of a separate penalty.
(f) The amount of the penalty under subsection (a)(5) of this section shall not
exceed the greater of ten thousand dollars or the amount of the penalty assessed
against the employer, officer, agent or other person who is the object of the
conduct that is an offense under subsection (a)(5) of this section. Each
employer, officer, agent or other person who is the object of conduct that is an
offense under subsection (a)(5) shall be the basis of a separate penalty.
(g) An officer or agent of an employer or any other person assessed a penalty
under this section shall be deemed to be an employer for purposes of