(1) An employer who fails to timely report the hiring or rehiring of an employee as required by this chapter is subject to a civil penalty of:

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Terms Used In Utah Code 35A-7-106

  • Department: means the Department of Workforce Services created in Section 35A-1-103. See Utah Code 35A-1-102
  • Employee: means an individual who is an employee within the meaning of Chapter 24 of the Internal Revenue Code of 1986. See Utah Code 35A-7-102
  • Employer: includes any governmental entity and any labor organization. See Utah Code 35A-7-102
     (1)(a) $25 for each such failure; or
     (1)(b) $500 if the failure to report is intentional and is the result of an agreement between the employer and the employee to not supply the required information, or to supply false or incomplete information.
(2) The department may assess the penalty by following the procedures and requirements of Title 63G, Chapter 4, Administrative Procedures Act. The department shall collect any unpaid civil penalty in the same manner as provided for other penalties under Subsections 35A-4-305(3) and (5).