{"data":{"id":"us-ca/uic-13052","jurisdiction":"us-ca","citation":"UIC § 13052","heading":"","body":"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.","path":["Unemployment Insurance Code - UIC","DIVISION 6. WITHHOLDING TAX ON WAGES [13000. - 13101.]","CHAPTER 4. Reports, Returns, and Statements [13050. - 13059.]"],"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":"deaa1414e7bc3597851c2d33fced2dbe0e9afe59e14d7c4402a87157b8cd628d","source_id":"us-ca","stale":false,"prev":"us-ca/uic-13050","next":"us-ca/uic-13052.5"},"notice":"GroundRules: Original legal text. Not legal advice."}