<?xml version='1.0' encoding='utf-8'?>
<section article="gle" article_name="Labor and Employment" number="8-1302" title_number="8" title_name="Unemployment Insurance" subtitle_number="13" subtitle_name="Prohibited Acts; Penalties">
  <text>An employer, its officer or agent, or another person may not:</text>
  <level label="1">
    <text>knowingly make a false statement or false representation or knowingly fail to disclose a material fact to:</text>
    <level label="i">
      <text>prevent or reduce the payment of a benefit to an individual who is entitled to the benefit;</text>
    </level>
    <level label="ii">
      <text>avoid becoming or remaining subject to this title; or</text>
    </level>
    <level label="iii">
      <text>avoid or reduce any contribution or other payment that is required from an employer under this title; or</text>
    </level>
  </level>
  <level label="2">
    <text>willfully fail or refuse to:</text>
    <level label="i">
      <text>make a contribution or other payment;</text>
    </level>
    <level label="ii">
      <text>submit a report that is required under this title;</text>
    </level>
    <level label="iii">
      <text>produce records that are required under this title; or</text>
    </level>
    <level label="iv">
      <text>allow those records to be copied or inspected.</text>
    </level>
  </level>
</section>
