Vermont Statutes Title 21 Sec. 1328
Terms Used In Vermont Statutes Title 21 Sec. 1328
- Commissioner: means the Commissioner of Labor established by this chapter, or his or her authorized representative. See
- Contributions: means the money payments to the State Unemployment Compensation Fund required by this chapter. See
- Employer: includes :
- Fund: means the Unemployment Compensation Fund established by this chapter, to which all contributions required and from which all benefits provided under this chapter shall be paid. See
§ 1328. Filing employer quarterly tax contribution reports; failure
The Commissioner shall impose a penalty of $100.00 for each failure by an employer to file any contribution report required under section 1322 of this title on or before the date on which the report is due, which shall be collected in the manner provided for the collection of contributions in section 1329 of this title and shall be paid into the Contingent Fund provided in section 1365 of this title. If the employer demonstrates that its failure was due to a reasonable cause, the Commissioner may waive or reduce the penalty. (Amended 1959, No. 329 (Adj. Sess.), § 22, eff. March 1, 1961; 1961, No. 210, § 15, eff. July 11, 1961; 1963, No. 106, § 5; 1967, No. 178; 1985, No. 50, § 9; 1989, No. 132 (Adj. Sess.), § 5; 2009, No. 142 (Adj. Sess.), § 10.)