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(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.