{"data":{"id":"us-vt/21-v.s.a.-1328","jurisdiction":"us-vt","citation":"21 V.S.A. § 1328","heading":"Filing employer quarterly tax contribution reports; failure","body":"The Commissioner shall impose a penalty of $100.00 for each failure by an employer to file any contribution report required under section 1322 of this title on or before the date on which the report is due, which shall be collected in the manner provided for the collection of contributions in section 1329 of this title and shall be paid into the Contingent Fund provided in section 1365 of this title. If the employer demonstrates that its failure was due to a reasonable cause, the Commissioner may waive or reduce the penalty.","path":["Title 21: Labor","Chapter 017: Unemployment Compensation","Subchapter 001: GENERAL BENEFITS"],"source_url":"https://legislature.vermont.gov/statutes/section/21/017/01328","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:04Z","sha256":"d94fc3f174fe990110e644ab262ed7880c5b03931275070b3d088553933aa65a","source_id":"us-vt","stale":false,"prev":"us-vt/21-v.s.a.-1327","next":"us-vt/21-v.s.a.-1329"},"notice":"GroundRules: Original legal text. Not legal advice."}