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(c)Liabilities.--If a liability for contributions…

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225 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

(c) Liabilities.--If a liability for contributions described in section 1503(a)(2) or

liability for an overpayment described in section 1503(b)(3) is disclosed and paid

under the program, and the department determines that the liability as disclosed

was understated, the department may commence administrative or judicial

proceedings and impose interest, penalties and other monetary obligations only

with regard to the difference between the liability as disclosed and the correct

amount of the liability.

(d) Construction.--Except as provided in subsection (c), nothing in this article shall

be construed to prohibit the department from commencing administrative or

judicial proceedings and imposing interest, penalties and other monetary

obligations with respect to any liability that is not disclosed under the program or

any amount that is not paid under the program.

(e) Refunds and credits.--An employer or claimant shall not be owed a refund

or credit under this article for any amount paid prior to the amnesty period.

(f) Restrictions.--An employer or claimant may not commence an administrative or

judicial proceeding with regard to the amnesty form, any report filed in

connection with the program, any liability disclosed under the program or any

amount paid under the program, and shall not be owed a refund or credit for any

amount paid under the program. (1506 added June 12, 2012, P.L.577, No.60) Section 1507. Duties of department.--

(a) General rule.--The department shall establish guidelines to implement the

provisions of this article and publish the guidelines as a notice in the

Pennsylvania Bulletin no less than 90 days before the amnesty period begins.

(b) Publicity.--The department shall publicize the program to maximize

awareness of and participation in the program.

(c) Notification.--The department shall notify all employers and claimants who are

known to have liabilities to which the program applies. The notice shall be sent

by mail to the employer's or claimant's last known post office address or by

electronic transmission, if the employer or claimant has elected to receive

communications from the department by that method. (1507 added June 12, 2012, P.L.577, No.60)