_______________________________________________
SENATE
BILL 5570
_______________________________________________
AS
AMENDED BY THE HOUSE
Passed
Legislature - 1997 Regular Session
State
of Washington 55th Legislature 1997 Regular Session
By
Read
first time 01/31/97. Referred to Committee on Commerce & Labor.
Expanding tax evasion penalties.
AN
ACT Relating to tax evasion; amending RCW 51.48.020; repealing RCW 51.48.015;
and prescribing penalties.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
51.48.020 and 1995 c 160 s 4 are each amended to read as follows:
(1)(a)
Any employer, who knowingly misrepresents to the department the amount
of his or her payroll or employee hours upon which the premium under this title
is based, shall be liable to the state ((in)) for up to ten times
the amount of the difference in premiums paid and the amount the employer
should have paid and for the reasonable expenses of auditing his or her books
and collecting such sums. Such liability may be enforced in the name of the
department.
(b)
An employer is guilty of a class C felony, if((such)):
(i)
The employer, with intent to evade determination and payment of the correct
amount of the premiums, knowingly makes misrepresentations ((are made
knowingly, an employer shall also be guilty of a felony, or gross misdemeanor
in accordance with the theft and anticipatory provisions of Title 9A RCW)) regarding
payroll or employee hours; or
(ii)
The employer engages in employment covered under this title and, with intent to
evade determination and payment of the correct amount of the premiums,
knowingly fails to secure payment of compensation under this title or knowingly
fails to report the payroll or employee hours related to that employment.
(c)
Upon conviction under (b) of this subsection, the employer shall be ordered by
the court to pay the premium due and owing, a penalty in the amount of one
hundred percent of the premium due and owing, and interest on the premium and
penalty from the time the premium was due until the date of payment. The court
shall:
(A)
Collect the premium and interest and transmit it to the department of labor and
industries; and
(B)
Collect the penalty and disburse it pro rata as follows: One-third to the
investigative agencies involved; one-third to the prosecuting authority; and
one-third to the general fund of the county in which the matter was prosecuted.
Payments
collected under this subsection must be applied until satisfaction of the
obligation in the following order: Premium payments; penalty; and interest.
(2)
Any person claiming benefits under this title, who knowingly gives false
information required in any claim or application under this title shall be
guilty of a felony, or gross misdemeanor in accordance with the theft and
anticipatory provisions of Title 9A RCW.
NEW
SECTION. Sec. 2. RCW
51.48.015 and 1971 ex.s. c 289 s 62 are each repealed.
Passed the Senate April 21, 1997.
Passed the House April 9, 1997.
Approved by the Governor May
12, 1997.
Filed
in Office of Secretary of State May 12, 1997.
