(1) fails to file reports as required by the Department of Law, Family Division and has not previously received a written notice of non-compliance, shall receive written notice of non-compliance;

(2) fails to file reports as required by this Chapter and has previously received written notice of non-compliance, is subject to a civil penalty of Twenty-four Dollars ($24.00) for each intentionally unreported employee, except that the penalty shall be Four Hundred Ninety-nine Dollars ($499.00) for each intentionally unreported em- ployee if the failure to report is the result of a conspiracy between the employer and the employee not to supply the required report or to supply a false or incomplete report.

(b) The written notice of non-compliance furnished under (a) of this Section shall request that the employer comply with the reporting requirements of this Article, and advise the employer of the penalty for non-compliance.