Provides that if an employer fails to file a timely report as required by RCW 50.12.070, or the rules adopted pursuant thereto, the employer is subject to a penalty of twenty-five dollars per violation, unless the penalty is waived by the commissioner.

Provides that an employer who files an incomplete or incorrectly formatted tax and wage report as required by RCW 50.12.070 shall receive a warning letter for the first occurrence. For subsequent occurrences, the employer is subject to a penalty as follows: When no contributions are due, for the second occurrence the employer is subject to a seventy-five dollar penalty, for the third occurrence the employer is subject to a one hundred fifty dollar penalty, and for the fourth occurrence and for each occurrence thereafter, a penalty of two hundred fifty dollars will be assessed.

Provides that an employer who files an incomplete or incorrectly formatted tax and wage report as required by RCW 50.12.070 more than five times within any five consecutive calendar years is subject to a penalty as provided in this act if the commissioner finds that the filing of the incomplete or incorrectly formatted report was willful. In such a case, the penalty shall be five hundred dollars for the sixth occurrence. The penalty for each subsequent occurrence found to be willful within that period shall be twice the penalty incurred for the immediately preceding occurrence.