RCW 50.12.072
Employer fails to register—Employer fails to obtain employment security account number—Penalties.
An employer that knowingly fails to register with the department and obtain an employment security account number, as required under RCW 50.12.070(2), is subject to a penalty not to exceed one thousand dollars per quarter or two times the taxes due per quarter, whichever is greater. This penalty is in addition to all other penalties and is in addition to higher rates for employers that do not meet the definition of "qualified employer" under RCW 50.29.010. This penalty does not apply if the employer can prove that it had good cause to believe that it was not required to register with the department.
[ 2010 c 72 § 2.]
NOTES:
Effective date—2010 c 72 § 2: "Section 2 of this act takes effect January 1, 2011." [ 2010 c 72 § 5.]
Conflict with federal requirements—2010 c 72: See note following RCW 50.29.025.
Structure Revised Code of Washington
Title 50 - Unemployment Compensation
Chapter 50.12 - Administration.
50.12.010 - Commissioner's duties and powers.
50.12.020 - Personnel appointed by commissioner.
50.12.031 - Personnel board—Travel expenses of board.
50.12.040 - Rule-making authority.
50.12.042 - Rules—2003 2nd sp.s. c 4.
50.12.050 - Reciprocal benefit arrangements.
50.12.060 - Reciprocal coverage arrangements.
50.12.080 - Arbitrary reports.
50.12.090 - Interstate use of employing unit records.
50.12.100 - Compulsory production of records and information.
50.12.120 - Protection against self-incrimination.
50.12.140 - Destruction of office records.
50.12.150 - Representation by attorney general.
50.12.160 - Publication of title, rules and regulations, etc.
50.12.170 - Services and fees of sheriffs.
50.12.180 - State-federal cooperation.
50.12.190 - Employment stabilization.
50.12.200 - State advisory council—Committees and councils.
50.12.210 - Employment services for persons with disabilities—Report to legislative committees.
50.12.220 - Penalties for late reports or contributions—Warning—Assessment—Waiver—Appeal.
50.12.230 - Job skills training program—Department's duties.
50.12.235 - Washington conservation corps—Department's duties.
50.12.240 - On-the-job training—Employer qualifications established by rule.
50.12.245 - Cooperation with workforce training and education coordinating board.
50.12.250 - Information clearinghouse to assist in employment of persons of disability.
50.12.252 - Information clearinghouse—Consultation on establishment.
50.12.290 - Printed materials—Department's duties.
50.12.300 - Professional employer organizations—Reports and records.
50.12.310 - Professional employer organizations—Revocation of authority to act as coemployer.
50.12.320 - Labor market research—High-demand green industries—Middle or high-wage occupations.
50.12.330 - Domestic violence employment poster.
50.12.340 - Report to legislature.
50.12.350 - Use of social security numbers in correspondence with third parties.
50.12.355 - Report—Unemployment trust fund—Minimum weekly benefit increase—Wages subject to tax.
50.12.360 - Unemployment insurance claim adjudicator training program—Report.
50.12.365 - Plain language required for letters, alerts, and notices.