RCW 51.48.030
Failure to keep records and make reports.
(1) Every employer who fails to keep and preserve the records required by this title or fails to make the reports provided in this title shall be subject to a penalty determined by the director but not to exceed five hundred dollars or two hundred percent of the quarterly tax for each such offense, whichever is greater. Any employer who fails to keep and preserve the records adequate to determine taxes due shall be forever barred from questioning, in an appeal before the board of industrial insurance appeals or the courts, the correctness of any assessment by the department based on any period for which such records have not been kept and preserved.
(2) The department may waive penalties for first-time or de minimis violations of this section. Any penalty that is waived under this section may be reinstated and imposed in addition to any additional penalties associated with a subsequent violation or failure within a year to correct the previous violation as required by the department.
[ 2020 c 277 § 3; 1986 c 9 § 8; 1985 c 347 § 4; 1982 c 63 § 21; 1971 ex.s. c 289 § 64; 1961 c 23 § 51.48.030. Prior: 1947 c 247 § 1(4d), part; Rem. Supp. 1947 § 7676d, part.]
NOTES:
Effective date—2020 c 277 §§ 1-7: See note following RCW 51.48.010.
Effective dates—Implementation—1982 c 63: See note following RCW 51.32.095.
Effective dates—Severability—1971 ex.s. c 289: See RCW 51.98.060 and 51.98.070.
Structure Revised Code of Washington
Title 51 - Industrial Insurance
51.48.017 - Self-insurer delaying or refusing to pay benefits.
51.48.022 - Failure to secure payment of compensation—Stop work order—Penalty—Rules.
51.48.025 - Retaliation by employer prohibited—Investigation—Remedies.
51.48.030 - Failure to keep records and make reports.
51.48.040 - Inspection of employer's records.
51.48.050 - Liability for illegal collections for medical aid.
51.48.075 - Information and training on premium liability.
51.48.080 - Violation of rules.
51.48.095 - Adjustment for inflation.
51.48.100 - Waiver—Penalty-free periods.
51.48.103 - Engaging in business without certificate of coverage—Unlawful actions—Penalties.
51.48.105 - Failure to apply for coverage of employees—Not applicable, when.
51.48.110 - Decedent having no beneficiaries—Payment into supplemental pension fund.
51.48.120 - Notice of assessment for default in payments by employer—Issuance—Service—Contents.
51.48.131 - Notice of assessment for default in payments by employer—Appeal.
51.48.160 - Revocation of certificate of coverage for failure to pay warrants or taxes.
51.48.170 - Emergency assessment and collection of taxes.
51.48.180 - Emergency assessment and collection of taxes—Distraint and sale of property.
51.48.190 - Emergency assessment and collection of taxes—Conduct of sale.
51.48.220 - Order of execution upon property—Procedure—Sale.
51.48.230 - Order of execution upon property—Enforcement.
51.48.240 - Agents and employees of department not personally liable—Conditions.
51.48.250 - Liability of persons wilfully obtaining erroneous payments—Civil penalties.
51.48.260 - Liability of persons unintentionally obtaining erroneous payments.
51.48.270 - Criminal liability of persons making false statements or concealing information.
51.48.280 - Kickbacks, bribes, and rebates—Representation fees—Criminal liability—Exceptions.
51.48.290 - Written verification by health services providers.