51.48.025  <<  51.48.030 >>   51.48.040

Failure to keep records and make reports.

*** CHANGE IN 2020 *** (SEE 2409-S.SL) ***
Every employer who fails to keep and preserve the records required by this title or fails to make the reports provided in this title shall be subject to a penalty determined by the director but not to exceed two hundred fifty dollars or two hundred percent of the quarterly tax for each such offense, whichever is greater. Any employer who fails to keep and preserve the records adequate to determine taxes due shall be forever barred from questioning, in an appeal before the board of industrial insurance appeals or the courts, the correctness of any assessment by the department based on any period for which such records have not been kept and preserved.
[ 1986 c 9 § 8; 1985 c 347 § 4; 1982 c 63 § 21; 1971 ex.s. c 289 § 64; 1961 c 23 § 51.48.030. Prior: 1947 c 247 § 1(4d), part; Rem. Supp. 1947 § 7676d, part.]


Effective datesImplementation1982 c 63: See note following RCW 51.32.095.
Effective datesSeverability1971 ex.s. c 289: See RCW 51.98.060 and 51.98.070.
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