§ 8-1302. Miscellaneous acts of employers

   An employer, its officer or agent, or another person may not:

   (1) knowingly make a false statement or false representation or knowingly fail to disclose a material fact to:

      (i) prevent or reduce the payment of a benefit to an individual who is entitled to the benefit;

      (ii) avoid becoming or remaining subject to this title; or

      (iii) avoid or reduce any contribution or other payment that is required from an employer under this title; or

   (2) willfully fail or refuse to:

      (i) make a contribution or other payment;

      (ii) submit a report that is required under this title;

      (iii) produce records that are required under this title; or

      (iv) allow those records to be copied or inspected.

HISTORY: An. Code 1957, art. 95A, § 17; 1991, ch. 8, § 2.