§ 60.2-513. Failure of employing unit to file reports; assessment and amountof penalty.
A. If any employing unit fails to file with the Commission any report whichthe Commission deems necessary for the effective administration of this titlewithin 30 days after the Commission requires the same by written noticemailed to the last known address of such employing unit, the Commission maydetermine on the basis of such information as it may have whether suchemploying unit is an employer, unless such determination has already beenmade. Also, on the basis of such information, the Commission may assess theamount of tax due from such employer and shall give written notice of suchdetermination and assessment to such employer. Such determination andassessment shall be final (i) unless such employer, within 30 days after themailing to the employer at his last known address or other service of thenotice of such determination or assessment, applies to the Commission for areview of such determination and assessment or (ii) unless the Commission, onits own motion, sets aside, reduces or increases the same.
B. If any employer had wages payable for a calendar quarter and fails,without good cause shown, to file any report as required of him under thistitle with respect to wages or taxes, the Commission shall assess upon theemployer a penalty of $75, which shall be in addition to the taxes due andpayable with respect to such report. A newly covered employer may file by thedue date of the quarter in which his account number is assigned by theCommission, without penalty. If such employer's report is not filed by thatdate, and in the absence of good cause shown for the failure to so file, a$75 penalty shall be assessed for each report. Penalties collected pursuantto this section shall be paid into the Special Unemployment CompensationAdministration Fund.
(Code 1950, § 60-62; 1968, c. 738, § 60.1-74; 1974, c. 466; 1976, c. 708;1977, c. 445; 1978, c. 238; 1984, c. 458; 1986, c. 480; 1999, c. 79; 2004, c.495.)
§ 60.2-513. Failure of employing unit to file reports; assessment and amountof penalty.
A. If any employing unit fails to file with the Commission any report whichthe Commission deems necessary for the effective administration of this titlewithin 30 days after the Commission requires the same by written noticemailed to the last known address of such employing unit, the Commission maydetermine on the basis of such information as it may have whether suchemploying unit is an employer, unless such determination has already beenmade. Also, on the basis of such information, the Commission may assess theamount of tax due from such employer and shall give written notice of suchdetermination and assessment to such employer. Such determination andassessment shall be final (i) unless such employer, within 30 days after themailing to the employer at his last known address or other service of thenotice of such determination or assessment, applies to the Commission for areview of such determination and assessment or (ii) unless the Commission, onits own motion, sets aside, reduces or increases the same.
B. If any employer had wages payable for a calendar quarter and fails,without good cause shown, to file any report as required of him under thistitle with respect to wages or taxes, the Commission shall assess upon theemployer a penalty of $75, which shall be in addition to the taxes due andpayable with respect to such report. A newly covered employer may file by thedue date of the quarter in which his account number is assigned by theCommission, without penalty. If such employer's report is not filed by thatdate, and in the absence of good cause shown for the failure to so file, a$75 penalty shall be assessed for each report. Penalties collected pursuantto this section shall be paid into the Special Unemployment CompensationAdministration Fund.
(Code 1950, § 60-62; 1968, c. 738, § 60.1-74; 1974, c. 466; 1976, c. 708;1977, c. 445; 1978, c. 238; 1984, c. 458; 1986, c. 480; 1999, c. 79; 2004, c.495.)
§ 60.2-513. Failure of employing unit to file reports; assessment and amountof penalty.
A. If any employing unit fails to file with the Commission any report whichthe Commission deems necessary for the effective administration of this titlewithin 30 days after the Commission requires the same by written noticemailed to the last known address of such employing unit, the Commission maydetermine on the basis of such information as it may have whether suchemploying unit is an employer, unless such determination has already beenmade. Also, on the basis of such information, the Commission may assess theamount of tax due from such employer and shall give written notice of suchdetermination and assessment to such employer. Such determination andassessment shall be final (i) unless such employer, within 30 days after themailing to the employer at his last known address or other service of thenotice of such determination or assessment, applies to the Commission for areview of such determination and assessment or (ii) unless the Commission, onits own motion, sets aside, reduces or increases the same.
B. If any employer had wages payable for a calendar quarter and fails,without good cause shown, to file any report as required of him under thistitle with respect to wages or taxes, the Commission shall assess upon theemployer a penalty of $75, which shall be in addition to the taxes due andpayable with respect to such report. A newly covered employer may file by thedue date of the quarter in which his account number is assigned by theCommission, without penalty. If such employer's report is not filed by thatdate, and in the absence of good cause shown for the failure to so file, a$75 penalty shall be assessed for each report. Penalties collected pursuantto this section shall be paid into the Special Unemployment CompensationAdministration Fund.
(Code 1950, § 60-62; 1968, c. 738, § 60.1-74; 1974, c. 466; 1976, c. 708;1977, c. 445; 1978, c. 238; 1984, c. 458; 1986, c. 480; 1999, c. 79; 2004, c.495.)
