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232 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW
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-A added Nov. 3, 2016, P.L.1100, No.144) Section 1507-A. 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-A added Nov. 3, 2016, P.L.1100, No.144)