§ 1145

California Unemployment Insurance Code · 2026 edition · updated 2026-10-04 · California

(a) If the director finds that a person or business entity knowingly advises another person or business entity to violate any provision of this chapter, the director may assess the greater of:

(1) A penalty of five thousand dollars ($5,000).

(2) Ten percent of the combined amount of any resulting underreporting of contribution, penalties, and interest required by law.

(b) For purposes of this section, “business entity” means a partnership, corporation, association, limited liability company, or Indian tribe, as described in Section 3306(u) of Title 26 of the United States Code, or any other legal entity.

(Amended by Stats. 2017, Ch. 117, Sec. 7. (AB 1695) Effective January 1, 2018.)

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California Unemployment Insurance Code

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