Section 1145.
Cal. Unemployment Insurance Code - UIC § 1145.
in effect(a)
If the director finds that a person or business entity knowingly advises another person or business entity to violate any provision of this chapter, the director may assess the greater of:
(1)
A penalty of five thousand dollars ($5,000).
(2)
Ten percent of the combined amount of any resulting underreporting of contribution, penalties, and interest required by law.
(b)
For purposes of this section, “business entity” means a partnership,
corporation, association, limited liability company, or Indian tribe, as described in Section 3306(u) of Title 26 of the United States Code, or any other legal entity.
References
referencesCal. Unemployment Insurance Code - UIC § 3306.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026