{"data":{"id":"us-ca/uic-1145","jurisdiction":"us-ca","citation":"UIC § 1145","heading":"","body":"(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:\n(1) A penalty of five thousand dollars ($5,000).\n(2) Ten percent of the combined amount of any resulting underreporting of contribution, penalties, and interest required by law.\n(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.","path":["Unemployment Insurance Code - UIC","DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100. - 4751.]","PART 1. UNEMPLOYMENT COMPENSATION [100. - 2129.]","CHAPTER 4. Contributions and Reports [901. - 1243.]","ARTICLE 8. Assessments [1126. - 1145.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"f03484c90496933fab9a0899b701df09698be1cc3229c1a5d9e062d0cb44bcb1","source_id":"us-ca","stale":false,"prev":"us-ca/uic-1144","next":"us-ca/uic-1160"},"notice":"GroundRules: Original legal text. Not legal advice."}