KRS 341.990: Penalties.

(1) Except as otherwise provided in subsection (11) of this section, any employee

of any state agency who violates any of the provisions of KRS 341.110 to

341.230 shall be guilty of a Class B misdemeanor.

(2) Any person subpoenaed to appear and testify or produce evidence in an

inquiry, investigation, or hearing conducted under this chapter who fails to obey

the subpoena shall be guilty of a Class B misdemeanor.

(3) Any subject employer, or officer or agent of a subject employer, who violates

subsection (1) of KRS 341.470 shall be guilty of a Class A misdemeanor.

(4) Any person who violates subsection (2) of KRS 341.470 shall be guilty of a

Class A misdemeanor.

(5) (a) Any person who knowingly makes a false statement or representation of

a material fact or knowingly fails to disclose a material fact to the

secretary to obtain or increase any benefit under this chapter or under an

employment security law of any other state, or of the federal government,

either for himself or herself or for any other person, business entity, or

organization shall be guilty of a Class B misdemeanor unless:

1. The value of the benefits procured or attempted to be procured is

five hundred dollars ($500) or more but less than one thousand

dollars ($1,000), in which case it is a Class A misdemeanor;

2. The value of the benefits procured or attempted to be procured is

one thousand dollars ($1,000) or more, in which case it is a Class D

felony; or

3. The person has three (3) or more convictions under subparagraph

1. of this paragraph within the last five (5) years, in which case it is a

Class D felony. The five (5) year period shall be measured from the

dates on which the offenses occurred for which the judgments of

conviction were entered.

(b) If any person commits two (2) or more separate offenses under

paragraph (a) of this subsection within ninety (90) days, the offenses may

be combined and treated as a single offense, and the value of the

property in each offense may be aggregated for the purpose of

determining the appropriate charge.

(6) (a) Any person who knowingly makes a false statement or representation, or

who knowingly fails to disclose a material fact to prevent or reduce the

payment of benefits to any worker entitled thereto, or to avoid becoming

or remaining subject to this chapter, or to avoid or reduce any payment

required of an employing unit under this chapter shall be guilty of a Class

B misdemeanor unless:

1. The liability avoided or attempted to be avoided is five hundred

dollars ($500) or more but less than one thousand dollars ($1,000),

in which case it is a Class A misdemeanor;

2. The liability avoided or attempted to be avoided is one thousand

dollars ($1,000) or more, in which case it is a Class D felony; or

3. The person has three (3) or more convictions under subparagraph

1. of this paragraph within the last five (5) years, in which case it is a

Class D felony. The five (5) year period shall be measured from the

dates on which the offenses occurred for which the judgments of

conviction were entered.

(b) If any person commits two (2) or more separate offenses under

paragraph (a) of this subsection within ninety (90) days, the offenses may

be combined and treated as a single offense, and the value of the

property in each offense may be aggregated for the purpose of

determining the appropriate charge.

(c) Any person who willfully fails or refuses to furnish any reports required, or

to produce or permit the inspection or copying of records required in this

chapter shall be guilty of a Class B misdemeanor. Each such false

statement, representation or failure and each day of failure or refusal shall

constitute a separate offense.

(7) In any prosecution for the violation of subsection (5) or (6) of this section, it

shall be a defense if the person relied on the advice of an employee or agent of

the Office of Unemployment Insurance.

(8) Any person who willfully violates any provision of this chapter or any rule or

regulation under it, the violation of which is made unlawful or the observance of

which is required under the terms of this chapter, and for which no specific

penalty is prescribed in this chapter or in any other applicable statute, shall be

guilty of a violation. Each day the violation continues shall constitute a separate

offense.

(9) In addition to the higher rates imposed under KRS 341.540(7), any person,

whether or not an employing unit, who knowingly advises or assists an

employing unit in the violation or attempted violation of KRS 341.540 or any

other provision of this chapter related to determining the assignment of a

contribution rate shall be subject to a civil monetary penalty of not less than five

thousand dollars ($5,000).

(10) Proceeds from all penalties imposed under subsection (9) of this section and

KRS 341.540 shall be deposited in the unemployment compensation

administration account and shall be expended solely for the cost of

administration of this chapter consistent with KRS 341.240.

(11) Any person who violates the confidentiality provision in KRS 341.190(4) shall

be guilty of a Class A misdemeanor.