Unemployment Insurance Code section 13052

Any person or employer required under Section 13050 to furnish a statement to an employee who furnishes a false or fraudulent statement, or who fails to furnish a statement in the manner, at the time, and showing the information required under Section 13050, or regulations prescribed thereunder, shall for each such failure, unless due to reasonable cause, pay a penalty of fifty dollars ($50). The penalty shall be assessed and collected in the same manner as the tax.

Source: Section 13052, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=UIC§ionNum=13052.­ (updated Jul. 1, 1981; accessed Jun. 25, 2025).

Green check means up to date. Up to date

Verified:
Jun. 30, 2025

§ 13052's source at ca​.gov