1Amending the act of December 5, 1936 (2nd Sp.Sess., 1937
2P.L.2897, No.1), entitled "An act establishing a system of
3unemployment compensation to be administered by the
4Department of Labor and Industry and its existing and newly
5created agencies with personnel (with certain exceptions)
6selected on a civil service basis; requiring employers to
7keep records and make reports, and certain employers to pay
8contributions based on payrolls to provide moneys for the
9payment of compensation to certain unemployed persons;
10providing procedure and administrative details for the
11determination, payment and collection of such contributions
12and the payment of such compensation; providing for
13cooperation with the Federal Government and its agencies;
14creating certain special funds in the custody of the State
15Treasurer; and prescribing penalties," further providing <-for 
16records of and reports by employers, for certain agreements 
17void and penalty, for false statements and representations to
18obtain or increase compensation<-, for false statements and 
19representations to prevent or reduce compensation and other 
20offenses and for violation of act and rules and regulations.

21The General Assembly of the Commonwealth of Pennsylvania
22hereby enacts as follows:

<-23Section 1. Sections 801 and 803 of the act of December 5,
241936 (2nd Sp.Sess., 1937 P.L.2897, No.1), known as the
25Unemployment Compensation Law, amended December 9, 2002

1(P.L.1336, No.158) are amended to read:

<-2Section 1. Section 206 of the act of December 5, 1936 (2nd 
3Sp.Sess., 1937 P.L.2897, No.1), known as the Unemployment 
4Compensation Law, amended July 21, 1983 (P.L.68, No.30) and 
5November 17, 1995 (P.L.615, No.64), is amended to read:

6Section 206. Records of and Reports by Employers.--(a) Each
7employer (whether or not liable for the payment of contributions
8under this act) shall keep accurate employment records
9containing such information, as may be prescribed by the rules
10and regulations adopted by the department. Such records shall be
11open to inspection by the department and its agents at any
12reasonable time, and as often as may be deemed necessary, but
13employers need not retain such records more than four (4) years
14after contributions relating to such records have been paid. The
15department may require from such employers such reports as it
16deems necessary, which shall be sworn to, if required by the
17department.

18(b) Information thus obtained shall not be made public or be
19open to public inspection, other than to the members of the
20board, the officers and employes of the department and other
21public employes in the performance of their public duties, but
22any employe or employer at a hearing on an appeal shall, upon
23request, be supplied with information from such records to the
24extent necessary for the proper presentation and consideration
25of the appeal.

26(c) Any officer or employe of the department or the board,
27or any other public employe, who shall violate any of the
28provisions of this section shall, upon conviction thereof in a
29summary proceeding, be sentenced to pay a fine of not less than
30[twenty dollars ($20)] one hundred dollars ($100) nor more than

1[two hundred dollars ($200)] three hundred dollars ($300) and in
2default of the payment of such fine and cost of prosecution
3shall be sentenced to imprisonment for not longer than thirty
4(30) days.

5(d) Any employer who has been determined by the department 
6to be subject to the reporting provisions of this act and has 
7been so notified, and who neglects or refuses to file or to 
8complete in such manner as the department may prescribe either 
9the periodic report required by the department to establish the 
10amount of such contributions or the periodic report required by 
11the department showing the amount of wages paid to each employe, 
12or both, on or before the date such reports are required to be 
13filed, shall pay a penalty of [ten per centum (10%)] fifteen per 
14centum (15%) of the total amount of contributions paid or 
15payable by the employer or employe as the case may be for the 
16period: Provided, That such penalty shall be not less than 
17[twenty-five dollars ($25)] one hundred twenty-five dollars 
18($125) or more than [two hundred and fifty dollars ($250)] four 
19hundred fifty dollars ($450). Such penalty shall apply to the 
20reports for each period with respect to which such reports are 
21required to be filed: Provided, That such penalty shall not 
22apply to reports for any period with respect to which the last 
23day for filing such reports is prior to a date on which the 
24department has notified the employer that he has been determined 
25an employer subject to the reporting provisions of this act, 
26unless the reports for such prior periods are not filed within 
27thirty (30) days after the employer has been so notified. The 
28penalties provided by this section shall be in addition to all 
29other penalties provided for in this act.

30Section 2. Section 701 of the act is amended to read:

1Section 701. Certain Agreements Void; Penalty.--No agreement 
2by an employe to waive, release, or commute his rights to 
3compensation, or any other rights under this act, shall be 
4valid. No agreement by an employe or by employes to pay all or 
5any portion of an employer's contributions, required under this 
6act from such employer, shall be valid. No employer shall, 
7directly or indirectly, make or require or accept any deduction 
8from the remuneration of individuals in his employ to finance 
9contributions required from him under this act, or require or 
10accept any waiver by an employe of any right hereunder. Any 
11employer or officer or agent of an employer who violates any 
12provision of this section shall be guilty of a misdemeanor, and, 
13upon conviction thereof, shall be sentenced for each offense to 
14pay a fine of not less than [one hundred dollars] five hundred 
15dollars nor more than [one thousand dollars] one thousand five 
16hundred dollars, or be imprisoned for not more than six months, 
17or both.

18Section 3. Section 801 of the act, amended December 9, 2002
19(P.L.1336, No.158), is amended to read:

20Section 801. False Statements and Representations to Obtain
21or Increase Compensation.--(a) Whoever makes a false statement
22or representation knowing it to be false, or knowingly fails to
23disclose a material fact to obtain or increase any compensation
24or other payment under this act or under an employment security
25law of any other state or of the Federal Government or of a
26foreign government, either for himself or for any other person,
27shall upon conviction thereof in a summary proceeding, be
28sentenced to pay a fine of not less than [one] five hundred
29dollars nor more than one thousand five hundred dollars, or
30shall be sentenced to imprisonment for not longer than thirty

1days, or both, and each such false statement or representation
2or failure to disclose a material fact shall constitute a
3separate offense. In addition to any other sanction, an
4individual convicted under this subsection shall be ordered to
5make restitution of the compensation to which the individual was
6not entitled and of interest on that compensation in accordance
7with section 804(a).

8(b) Whoever makes a false statement knowing it to be false,
9or knowingly fails to disclose a material fact to obtain or
10increase any compensation or other payment under this act or
11under an employment security law of any other state or of the
12Federal Government or of a foreign government, may be
13disqualified in addition to such week or weeks of improper
14payments for a penalty period of [two] ten weeks and for not
15more than one additional week for each such week of improper
16payment: Provided, That no additional weeks of disqualification
17shall be imposed under this section if prosecution proceedings
18have been instituted against the claimant because of such
19misrepresentation or non-disclosure. The departmental
20determination imposing penalty weeks under the provisions of
21this subsection shall be subject to appeal in the manner
22provided in this act for appeals from determinations of
23compensation. The penalty weeks herein provided for shall be
24imposed against any weeks with respect to which the claimant
25would otherwise be eligible for compensation[, under the
26provisions of this act, which begin within the four year period
27following the end of the benefit year with respect to which the
28improper payment or payments occurred].

29(c) Whoever makes a false statement knowing it to be false,
30or knowingly fails to disclose a material fact to obtain or

1increase any compensation or other payment under this act or
2under an employment security law of the Federal Government, and
3as a result receives compensation to which he is not entitled,
4shall be liable to pay to the Unemployment Compensation Fund a
5sum equal to fifteen percentum (15%) of the amount of such
6compensation. The sum shall be collectible in the manner
7provided in section 308.1 or 309 for the collection of past due
8contributions and by any other means available under Federal or
9State law. No administrative or legal proceeding for the
10collection of such sum shall be instituted after the expiration
11of twelve years following the end of the benefit year with
12respect to which such sum was paid.

13(d) Subsection (b) shall be applied by substituting fifty-
14two weeks for ten weeks and the prohibition in subsection (b) on
15the imposition of penalty weeks if prosecution proceedings have
16been instituted shall not apply in any of the following
17circumstances:

18(1) An incarcerated individual makes a false statement
19knowing it to be false, or knowingly fails to disclose a
20material fact to obtain or increase any compensation or other
21payment under this act, or under an employment security law of
22the Federal Government for which he is ineligible under section
23401(b) or 402.6.

24(2) An incarcerated individual knowingly provides
25information or other means to another person whereby the other
26person claims compensation in the name of the incarcerated
27individual for which the incarcerated individual is ineligible
28under section 401(d) or 402.6.

<-29Section 4. Section 802(a) of the act, amended June 15, 2005
30(P.L.8, No.5), is amended to read:

1Section 802. False Statements and Representations to Prevent
2or Reduce Compensation; Other Offenses.--(a) Any employer
3(whether or not liable for the payment of contributions under
4this act) or any officer or agent of such employer or any other
5person who does any of the following commits a summary offense
6and shall, upon conviction, be sentenced to pay a fine of not
7less than [one] five hundred dollars nor more than fifteen
8hundred dollars or to imprisonment for not longer than thirty
9days, or both:

10(1) makes a false statement or representation knowing it to
11be false, or who knowingly fails to disclose a material fact to
12prevent or reduce the payment of compensation to any employe
13entitled thereto, or to avoid becoming or remaining subject
14hereto, or to avoid or reduce any contribution or other payment
15required from an employer under this act;

16(2) wilfully fails or refuses to make any such contribution
17or other payment required hereunder;

18(3) wilfully fails or refuses to produce or permit the
19inspection or copying of records as required hereunder;

20(4) wilfully fails or refuses to furnish any report required
21by section 304 or 315 of this act or any other provision of this
22act or the rules or regulations of the department; or

23(5) wilfully reports or attempts to report the wages of one
24or more employes to the department on an unemployment
25compensation account other than the account of the employer
26under this act; or

27(6) wilfully advises, solicits, encourages or commands an
28employer or an officer or agent of an employer or any other
29person to engage in an act or omission that is an offense under
30this section.

1* * *

2Section 5. Section 803 of the act, amended December 9, 2002
3(P.L.1336, No.158), is amended to read:

4Section 803. Violation of Act and Rules and Regulations.--
5Any person who shall wilfully violate any provision of this act
6or any rule or regulation thereunder, the violation of which is
7made unlawful, or the observance of which is required under the
8terms of this act, and for which a penalty is neither prescribed
9herein nor provided by any other applicable statute, shall, upon
10conviction thereof in a summary proceeding, be sentenced to pay
11a fine of not less than [one] five hundred dollars nor more than
12one thousand five hundred dollars or to imprisonment for not
13longer than thirty days, or both. Each day such violation
14continues shall be deemed to be a separate offense.

15Section <-2 6. This act shall apply as follows:

16(1) The amendment of sections <-801(a) 206(c), 701, 
17801(a), 802(a) and 803 of the act shall apply to offenses
18committed on or after the effective date of this section.

<-19(2) The amendment of section 206(d) of the act shall
20apply to reports required on or after the effective date of
21this section.

<-22(2) (3) The amendment or addition of section 801(b), (c)
23and (d)(1) of the act shall apply to false statements and
24failures to disclose that occur on or after the effective
25date of this section.

<-26(3) (4) The addition of section 801(d)(2) of the act
27shall apply to information or other means provided on or
28after the effective date of this section.

29Section <-3 7. This act shall take effect immediately.