2023 Colorado Revised Statutes › Title 8 - LABOR AND INDUSTRY (§§ 8-1-101 — 8-88-207) › LABOR III - EMPLOYMENT SECURITY (§§ 8-70-101 — 8-82-105) › Article 79 - COLLECTION OF CONTRIBUTIONS, PENALTIES, INTEREST (§§ 8-79-101 — 8-79-108) › Section 8-79-104 - Failure to file true report - penalty

(1)
(a)
(I)
Repealed.
(II)
(A)
It is the responsibility of each employer subject to articles
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of this title 8 to file true and accurate reports, whether or not premiums or surcharges are due, and to pay all premiums and surcharges when due. Whenever an employer fails to furnish wage reports required by the division by the due date, the division shall assess against the employer a penalty of fifty dollars for each occurrence; except that an "employer newly subject" as defined by section
8-76-102.5 (4)
shall be assessed a penalty of ten dollars for each occurrence during the first four quarters of coverage. Each subsequent quarter in which the employer continues the failure to file the wage reports shall be considered a separate occurrence. Penalties collected by the division pursuant to this subsection (1)(a)(II)(A) shall be paid into the unemployment revenue fund.
(B)
This subparagraph (II) is effective December 31, 2012.
(b)
If any employer fails or neglects to make and file such reports, as required by articles
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of this title or by the rules of the division pursuant thereto, or willfully makes a false or fraudulent report, the division may make an assessment of the premiums or surcharges due from its own knowledge and from such information as it can obtain through testimony or otherwise.
(c)
An employer who is delinquent in paying premiums or surcharges on the computation date shall have a penalty assessed by the division. The amount of the penalty shall be the amount of delinquent premiums or surcharges; except that the penalty shall not exceed an amount equal to one percent of the employer's chargeable wages paid that were subject to unemployment insurance in the preceding calendar year. The amount of the penalty for an employer that was not subject to the provisions of articles
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of this title in the preceding calendar year shall be the amount of delinquent premiums or surcharges. Such penalty shall be in addition to any payments and interest due under articles
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of this title. The penalty shall be payable in four quarterly installments during the current calendar year and shall be remitted to the division with the employer's quarterly report. Penalties collected by the division pursuant to this paragraph (c) shall be paid into the unemployment revenue fund.
(d)
Any penalty imposed pursuant to this subsection (1) shall be waived if good cause is shown for failing to pay the premiums or surcharges or to make wage reports, as prescribed by rule of the division. Penalties under this subsection (1) that are unpaid on the date on which they are due shall bear interest at the same rate and in the same manner as unpaid premiums and surcharges under articles
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of this title 8. The provisions of section
13-80-108 (9)
shall be used for determining when an offense is committed for the purposes of this subsection (1).
(2)
Any assessment so made and certified by the division shall be prima facie good and sufficient for all legal purposes. Notice and demand for premiums or surcharges plus any interest and penalties imposed by articles
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of this title shall be made upon forms as prescribed by the division, and the notice and demand shall become final fourteen calendar days after the date of delivery of the notice and demand to the employer in person or after the date of the transmittal by electronic means or by registered mail to the employer's last-known address or place of business. The employer may file a request for review or modification of the assessment with the division within the fourteen days in the manner and form prescribed by the division. The division, on the basis of evidence submitted by the employer disclosing the correct amount of premiums or surcharges, may amend or otherwise modify its previous assessments.
Amended by 2023 Ch. 141,§ 5, eff. 5/1/2023.
L. 36, 3rd Ex. Sess.: p. 44, § 14. CSA: C. 167A, § 14. L. 39: p. 578, § 11. L. 41: p. 794, § 14. L. 43: p. 609, § 10. CRS 53: § 82-9-4. C.R.S. 1963: § 82-9-4. L. 81: Entire section amended, p. 505, § 23, effective July 1. L. 84: (1) amended, p. 319, § 11, effective July 1. L. 86: (1) amended, p. 703, § 9, effective May 23; (1) amended, p. 496, § 106, effective July 1. L. 91: (1) amended, p. 1359, § 1, effective September 1. L. 96: (1)(a) amended, p. 384, § 11, effective 1/1/1997. L. 2000: (1)(a) and (1)(c) amended, p. 815, § 3, effective July 1. L. 2002: (2) amended, p. 339, § 12, effective April 19. L. 2009: Entire section amended, (HB 09 -1363), ch. 363, p. 1907, § 30, effective July 1. L. 2011: (1)(a) amended, (HB 11 -1288), ch. 212, p. 931, § 15, effective July 1. L. 2012, 1st Ex. Sess.: (1)(a)(I)(B) amended, (HB 12S-1002), ch. 2, p. 2430, § 14, effective June 1.
Subsection (1)(a)(I)(B) provided for the repeal of subsection (1)(a)(I), effective December 31, 2012. (See L. 2012, p. 2430.)