(a) A person who violates AS 23.20.297(b) or (c) commits the crime of obtaining an unemployment contribution rate by deception.
(b) A person commits the crime of obtaining an unemployment contribution rate by deception in the first degree if the value of the difference between the rate that had been assigned to the trade, business, or workforce and the rate assigned as a result of the violation is $25,000 or more. Obtaining an unemployment contribution rate by deception in the first degree is a class B felony.
(c) A person commits the crime of obtaining an unemployment contribution rate by deception in the second degree if the value of the difference between the rate that had been assigned to the trade, business, or workforce and the rate assigned as a result of the violation is $500 or more but less than $25,000. Obtaining an unemployment contribution rate by deception in the second degree is a class C felony.
(d) A person commits the crime of obtaining an unemployment contribution rate by deception in the third degree if the value of the difference between the rate that had been assigned to the trade, business, or workforce and the rate assigned as a result of the violation is $50 or more but less than $500. Obtaining an unemployment contribution rate by deception in the third degree is a class A misdemeanor.
(e) A person commits the crime of obtaining an unemployment contribution rate by deception in the fourth degree if the value of the difference between the rate that had been assigned to the trade, business, or workforce and the rate assigned as a result of the violation is less than $50. Obtaining an unemployment contribution rate by deception in the fourth degree is a class B misdemeanor.
(f) A person who attempts to commit the crime of obtaining an unemployment contribution rate by deception commits the crime of attempt under AS 11.31.100.
Structure Alaska Statutes
Title 23. Labor and Workers' Compensation
Chapter 20. Alaska Employment Security Act
Sec. 23.20.280. Eligible employer.
Sec. 23.20.281. Ineligible employer.
Sec. 23.20.285. Quarterly decline quotients.
Sec. 23.20.290. Rate determination.
Sec. 23.20.293. Requirement to notify the department of a business change and acquisitions.
Sec. 23.20.295. Rates for successors in business.
Sec. 23.20.297. Special standards addressing transfers of experience and assignment of rates.
Sec. 23.20.299. Obtaining an unemployment contribution rate by deception.
Sec. 23.20.300. Corrections and adjustments.