{"code":"UIC","codeName":"Unemployment Insurance Code","section":"13052","citation":"Unemp. Ins. Code, § 13052","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 6. WITHHOLDING TAX ON WAGES [13000. - 13101.]","url":"https://blackletter.si/unemployment-insurance-code/division-6"},{"name":"CHAPTER 4. Reports, Returns, and Statements [13050. - 13059.]","url":"https://blackletter.si/unemployment-insurance-code/division-6/chapter-4"}],"history":"Added by Stats. 1980, Ch. 1007, Sec. 64.   Operative July 1, 1981, by Sec. 67 of Ch. 1007.","effective":null,"html":"<p>Any person or employer required under Section <a href=\"/uic/13050\">13050</a> to furnish a statement to an employee who furnishes a false or fraudulent statement, or who fails to furnish a statement in the manner, at the time, and showing the information required under Section <a href=\"/uic/13050\">13050</a>, or regulations prescribed thereunder, shall for each such failure, unless due to reasonable cause, pay a penalty of fifty dollars ($50). The penalty shall be assessed and collected in the same manner as the tax.</p>","text":"Any person or employer required under Section 13050 to furnish a statement to an employee who furnishes a false or fraudulent statement, or who fails to furnish a statement in the manner, at the time, and showing the information required under Section 13050, or regulations prescribed thereunder, shall for each such failure, unless due to reasonable cause, pay a penalty of fifty dollars ($50). The penalty shall be assessed and collected in the same manner as the tax.","otherVersions":[],"url":"https://blackletter.si/unemployment-insurance-code/reports-returns-and-statements-13052","source":"California Legislative Information bulk export (pubinfo)"}