34-8-257. Civil penalties; waiver of any penalty, fine, or assessment.

Notwithstanding any other provision of law and in addition to any other penalties, fines, or offenses prescribed under this chapter, an employing unit that violates this chapter by failing to provide any contributions or administrative assessment owed for individuals whose service is described in subsection (f) of Code Section 34-8-35 shall pay to the Commissioner a civil penalty. For employing units with less than 100 employees, as determined by the Commissioner, the civil penalty shall be in an amount not to exceed $2,500.00 for each such individual. For employing units with 100 or more employees, as determined by the Commissioner, the civil penalty shall be in an amount not to exceed $7,500.00 for each such individual. In determining the amount of the civil penalty to be imposed, the Commissioner shall consider such factors as the number of individuals not properly classified such that the contributions and administrative assessments were not paid and the frequency of improper classifications by such employing unit.#

The Commissioner shall be authorized to deposit all funds received pursuant to subsection (a) of this Code section into the general fund of the state treasury in compliance with Part 1 of Article 4 of Chapter 12 of Title 45, the “Budget Act.” It is the intention of the General Assembly, subject to the appropriations process, that an amount equal to the amount deposited into the general fund of the state treasury as provided in this subsection be appropriated each year to the department for the purpose of enforcing subsection (f) of Code Section 34-8-35.#

The department may assess the employing unit found to be in violation of subsection (f) of Code Section 34-8-35:#

1. (1)

   An amount sufficient to cover the reasonable expense of investigation conducted by the department; and#

2. (2)

   Interest at the rate of 1 percent per month on any delinquent fine or assessment until such fine or assessment has been paid. Such interest shall commence on the day the fine or assessment becomes delinquent.#

The Commissioner may waive any penalty, fine, or assessment provided for in this Code section.#