I. Any employing unit, officer, or employee of a corporation, or member or employee of a partnership or limited liability company, who as such officer, employee, or member is under a duty to perform and:
(a) Who knowingly makes a false statement or representation; or

Attorney's Note

Under the New Hampshire Revised Statutes, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class A felonyup to 15 yearsup to $4,000
Class B felonyup to 7 yearsup to $4,000
Class A misdemeanorup to 1 yearup to $2,000
For details, see N.H. Rev. Stat. 651:2

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Terms Used In New Hampshire Revised Statutes 282-A:166

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Testify: Answer questions in court.

(b) Who knowingly fails to disclose a material fact to avoid becoming or remaining subject hereto or to avoid or prevent or reduce any contribution or other payment required of such employing unit under this chapter, or to deny or reduce payments of benefits to any individual; or
(c) Who fails or refuses to make any such contribution or other payment having in possession or control funds to do so allowing said funds to be expended for any other purpose except payment to trade creditors or payment of wages to employees other than corporate officers or relatives other than for necessaries; or
(d) Who fails or refuses to furnish any reports required hereunder; or
(e) Who fails or refuses to testify or to permit inspection of records or to produce records as required hereunder; or
(f) Who makes, permits or requires any deduction from wages to pay all or any portion of the contributions required from employers; or
(g) Who attempts to induce any individual to waive any right under RSA 282-A; or
(h) Who fails or refuses to file a mass layoff notice under N.H. Rev. Stat. § 282-A:45-a, I; or
(i) Who violates or attempts to violate N.H. Rev. Stat. § 282-A:91-a; or
(j) Who fails or refuses to furnish a report which includes every individual who performed services in employment for the time period applicable to such report shall be guilty of an offense as provided in paragraph II.
II. Violations of paragraph I are:
(a) Class A felony if the amount of contributions or benefits involved is $1,000 or more.
(b) Class B felony if the amount of contributions or benefits involved exceeds $500 but is less than $1,000.
(c) Class A misdemeanor in all other cases.
III. The court in all such cases shall order such payment to be made or report to be completed and may suspend part of its sentence on condition of said performance.