96.16 OFFENSES.
1. Penalties. An individual who makes a false statement or
representation knowing it to be false or knowingly fails to disclose
a material fact, to obtain or increase any benefit or other payment
under this chapter, either for the individual or for any other
individual, is guilty of a fraudulent practice as defined in sections
714.8 to 714.14. The total amount of benefits or payments involved
in the completion of or in the attempt to complete a fraudulent
practice shall be used in determining the value involved under
section 714.14.
2. False statement. Any employing unit or any officer or
agent of an employing unit or any other person who makes a false
statement or representation knowing it to be false, or who knowingly
fails to disclose a material fact, to prevent or reduce the payment
of benefits to any individual entitled thereto, or to avoid becoming
or remaining subject hereto, or to avoid or reduce any contribution
or other payment required from an employing unit under this chapter,
or who willfully fails or refuses to make any such contributions or
other payment or to furnish any reports required hereunder or to
produce or permit the inspection or copying of records as required
hereunder, is guilty of a fraudulent practice as defined in sections
714.8 to 714.14. The total amount of benefits, contributions or
payments involved in the completion of or in the attempt to complete
a fraudulent practice shall be used in determining the value involved
under section 714.14.
3. Unlawful acts. Any person who shall willfully violate any
provisions of this chapter or any rule thereunder, the violation of
which is made unlawful or the observance of which is required under
the terms of this chapter, and for which a penalty is neither
prescribed herein nor provided by any other applicable statute, shall
be guilty of a simple misdemeanor, and each day such violation
continues shall be deemed to be a separate offense.
4. Misrepresentation. An individual who, by reason of the
nondisclosure or misrepresentation by the individual or by another of
a material fact, has received any sum as benefits under this chapter
while any conditions for the receipt of benefits imposed by this
chapter were not fulfilled in the individual's case, or while the
individual was disqualified from receiving benefits, shall, in the
discretion of the department, either be liable to have the sum
deducted from any future benefits payable to the individual under
this chapter or shall be liable to repay to the department for the
unemployment compensation fund, a sum equal to the amount so received
by the individual. If the department seeks to recover the amount of
the benefits by having the individual pay to the department a sum
equal to that amount, the department may file a lien with the county
recorder in favor of the state on the individual's property and
rights to property, whether real or personal. The amount of the lien
shall be collected in a manner similar to the provisions for the
collection of past-due contributions in section 96.14, subsection 3.
5. Experience and tax rate avoidance.a. If a person knowingly violates or attempts to violate
section 96.7, subsection 2, paragraph "b", subparagraph (2) or
(3), with respect to a transfer of unemployment experience, or if a
person knowingly advises another person in a way that results in a
violation of such subparagraph, the person shall be subject to the
penalties established in this subsection. If the person is an
employer, the employer shall be assigned a penalty rate of
contribution of two percent of taxable wages in addition to the
regular contribution rate assigned for the year during which such
violation or attempted violation occurred and for the two rate years
immediately following. If the person is not an employer, the person
shall be subject to a civil penalty of not more than five thousand
dollars for each violation which shall be deposited in the
unemployment trust fund, and shall be used for payment of
unemployment benefits. In addition to any other penalty imposed in
this subsection, violations described in this subsection shall also
constitute an aggravated misdemeanor.
b. For purposes of this subsection:
(1) "Knowingly" means having actual knowledge of or acting
with deliberate ignorance of or reckless disregard for the
requirement or prohibition involved.
(2) "Violates or attempts to violate" includes but is not
limited to the intent to evade, misrepresentation, and willful
nondisclosure.
96.16 OFFENSES.
1. Penalties. An individual who makes a false statement or
representation knowing it to be false or knowingly fails to disclose
a material fact, to obtain or increase any benefit or other payment
under this chapter, either for the individual or for any other
individual, is guilty of a fraudulent practice as defined in sections
714.8 to 714.14. The total amount of benefits or payments involved
in the completion of or in the attempt to complete a fraudulent
practice shall be used in determining the value involved under
section 714.14.
2. False statement. Any employing unit or any officer or
agent of an employing unit or any other person who makes a false
statement or representation knowing it to be false, or who knowingly
fails to disclose a material fact, to prevent or reduce the payment
of benefits to any individual entitled thereto, or to avoid becoming
or remaining subject hereto, or to avoid or reduce any contribution
or other payment required from an employing unit under this chapter,
or who willfully fails or refuses to make any such contributions or
other payment or to furnish any reports required hereunder or to
produce or permit the inspection or copying of records as required
hereunder, is guilty of a fraudulent practice as defined in sections
714.8 to 714.14. The total amount of benefits, contributions or
payments involved in the completion of or in the attempt to complete
a fraudulent practice shall be used in determining the value involved
under section 714.14.
3. Unlawful acts. Any person who shall willfully violate any
provisions of this chapter or any rule thereunder, the violation of
which is made unlawful or the observance of which is required under
the terms of this chapter, and for which a penalty is neither
prescribed herein nor provided by any other applicable statute, shall
be guilty of a simple misdemeanor, and each day such violation
continues shall be deemed to be a separate offense.
4. Misrepresentation. An individual who, by reason of the
nondisclosure or misrepresentation by the individual or by another of
a material fact, has received any sum as benefits under this chapter
while any conditions for the receipt of benefits imposed by this
chapter were not fulfilled in the individual's case, or while the
individual was disqualified from receiving benefits, shall, in the
discretion of the department, either be liable to have the sum
deducted from any future benefits payable to the individual under
this chapter or shall be liable to repay to the department for the
unemployment compensation fund, a sum equal to the amount so received
by the individual. If the department seeks to recover the amount of
the benefits by having the individual pay to the department a sum
equal to that amount, the department may file a lien with the county
recorder in favor of the state on the individual's property and
rights to property, whether real or personal. The amount of the lien
shall be collected in a manner similar to the provisions for the
collection of past-due contributions in section 96.14, subsection 3.
5. Experience and tax rate avoidance.a. If a person knowingly violates or attempts to violate
section 96.7, subsection 2, paragraph "b", subparagraph (2) or
(3), with respect to a transfer of unemployment experience, or if a
person knowingly advises another person in a way that results in a
violation of such subparagraph, the person shall be subject to the
penalties established in this subsection. If the person is an
employer, the employer shall be assigned a penalty rate of
contribution of two percent of taxable wages in addition to the
regular contribution rate assigned for the year during which such
violation or attempted violation occurred and for the two rate years
immediately following. If the person is not an employer, the person
shall be subject to a civil penalty of not more than five thousand
dollars for each violation which shall be deposited in the
unemployment trust fund, and shall be used for payment of
unemployment benefits. In addition to any other penalty imposed in
this subsection, violations described in this subsection shall also
constitute an aggravated misdemeanor.
b. For purposes of this subsection:
(1) "Knowingly" means having actual knowledge of or acting
with deliberate ignorance of or reckless disregard for the
requirement or prohibition involved.
(2) "Violates or attempts to violate" includes but is not
limited to the intent to evade, misrepresentation, and willful
nondisclosure.
96.16 OFFENSES.
1. Penalties. An individual who makes a false statement or
representation knowing it to be false or knowingly fails to disclose
a material fact, to obtain or increase any benefit or other payment
under this chapter, either for the individual or for any other
individual, is guilty of a fraudulent practice as defined in sections
714.8 to 714.14. The total amount of benefits or payments involved
in the completion of or in the attempt to complete a fraudulent
practice shall be used in determining the value involved under
section 714.14.
2. False statement. Any employing unit or any officer or
agent of an employing unit or any other person who makes a false
statement or representation knowing it to be false, or who knowingly
fails to disclose a material fact, to prevent or reduce the payment
of benefits to any individual entitled thereto, or to avoid becoming
or remaining subject hereto, or to avoid or reduce any contribution
or other payment required from an employing unit under this chapter,
or who willfully fails or refuses to make any such contributions or
other payment or to furnish any reports required hereunder or to
produce or permit the inspection or copying of records as required
hereunder, is guilty of a fraudulent practice as defined in sections
714.8 to 714.14. The total amount of benefits, contributions or
payments involved in the completion of or in the attempt to complete
a fraudulent practice shall be used in determining the value involved
under section 714.14.
3. Unlawful acts. Any person who shall willfully violate any
provisions of this chapter or any rule thereunder, the violation of
which is made unlawful or the observance of which is required under
the terms of this chapter, and for which a penalty is neither
prescribed herein nor provided by any other applicable statute, shall
be guilty of a simple misdemeanor, and each day such violation
continues shall be deemed to be a separate offense.
4. Misrepresentation. An individual who, by reason of the
nondisclosure or misrepresentation by the individual or by another of
a material fact, has received any sum as benefits under this chapter
while any conditions for the receipt of benefits imposed by this
chapter were not fulfilled in the individual's case, or while the
individual was disqualified from receiving benefits, shall, in the
discretion of the department, either be liable to have the sum
deducted from any future benefits payable to the individual under
this chapter or shall be liable to repay to the department for the
unemployment compensation fund, a sum equal to the amount so received
by the individual. If the department seeks to recover the amount of
the benefits by having the individual pay to the department a sum
equal to that amount, the department may file a lien with the county
recorder in favor of the state on the individual's property and
rights to property, whether real or personal. The amount of the lien
shall be collected in a manner similar to the provisions for the
collection of past-due contributions in section 96.14, subsection 3.
5. Experience and tax rate avoidance.a. If a person knowingly violates or attempts to violate
section 96.7, subsection 2, paragraph "b", subparagraph (2) or
(3), with respect to a transfer of unemployment experience, or if a
person knowingly advises another person in a way that results in a
violation of such subparagraph, the person shall be subject to the
penalties established in this subsection. If the person is an
employer, the employer shall be assigned a penalty rate of
contribution of two percent of taxable wages in addition to the
regular contribution rate assigned for the year during which such
violation or attempted violation occurred and for the two rate years
immediately following. If the person is not an employer, the person
shall be subject to a civil penalty of not more than five thousand
dollars for each violation which shall be deposited in the
unemployment trust fund, and shall be used for payment of
unemployment benefits. In addition to any other penalty imposed in
this subsection, violations described in this subsection shall also
constitute an aggravated misdemeanor.
b. For purposes of this subsection:
(1) "Knowingly" means having actual knowledge of or acting
with deliberate ignorance of or reckless disregard for the
requirement or prohibition involved.
(2) "Violates or attempts to violate" includes but is not
limited to the intent to evade, misrepresentation, and willful
nondisclosure.
