N.H. Rev. Stat. § 282-A:166

Current through Chapter 381 of the 2024 Legislative Session

Section 282-A:166 - Falsity by Employer

I. Any employing unit, officer, or employee of a corporation, or member or employee of a partnership or limited liability company, who as such officer, employee, or member is under a duty to perform and:

(a) Who knowingly makes a false statement or representation; or

(b) Who knowingly fails to disclose a material fact to avoid becoming or remaining subject hereto or to avoid or prevent or reduce any contribution or other payment required of such employing unit under this chapter, or to deny or reduce payments of benefits to any individual; or

(c) Who fails or refuses to make any such contribution or other payment having in possession or control funds to do so allowing said funds to be expended for any other purpose except payment to trade creditors or payment of wages to employees other than corporate officers or relatives other than for necessaries; or

(d) Who fails or refuses to furnish any reports required hereunder; or

(e) Who fails or refuses to testify or to permit inspection of records or to produce records as required hereunder; or

(f) Who makes, permits or requires any deduction from wages to pay all or any portion of the contributions required from employers; or

(g) Who attempts to induce any individual to waive any right under RSA 282-A; or

(h) Who fails or refuses to file a mass layoff notice under RSA 282-A:45-a, I; or

(i) Who violates or attempts to violate RSA 282-A:91-a; or

(j) Who fails or refuses to furnish a report which includes every individual who performed services in employment for the time period applicable to such report shall be guilty of an offense as provided in paragraph II.

II. Violations of paragraph I are:

(a) Class A felony if the amount of contributions or benefits involved is $1,000 or more.

(b) Class B felony if the amount of contributions or benefits involved exceeds $500 but is less than $1,000.

(c) Class A misdemeanor in all other cases.

III. The court in all such cases shall order such payment to be made or report to be completed and may suspend part of its sentence on condition of said performance.

RSA 282-A:166

Amended by 2013 , 206: 1, eff. 7/10/2013.

1937, 178:1. 1939, 138:22. 1941, 103:44. RL 218:13. 1945, 138:23. 1951, 140:10; 142:8. 1953, 209:13. RSA 282:14(F). 1955, 141:20. 1961, 88:37, 38. 1973, 528:177-179. 1979, 348:6. 1981, 408:3. 1995, 249:8. 1997, 211:4. 2005, 239 : 7 , 8. 2006, 129 : 1 , eff. July 1, 2006. 2013, 206 : 1 , eff. July 10, 2013.