An employer who knowingly certifies to any false statement, misrepresentation, concealment of fact, or other misrepresentation in respect to a workers' compensation claim, including the Notice of Recurrence (CA-2a) form, may be subject to penalties and legal action. Employers are required to provide accurate and complete information to the Workers' Compensation Insurance Carrier and to cooperate fully with the claims process. False statements or misrepresentations may result in fines, denial of benefits, or even criminal charges.