71-5-385 - Requesting permission to file reports in special format; regulations; penalty.
§ 71-5-385. Requesting permission to file reports in special format; regulations; penalty.
Any employer may request permission to file unemployment compensation wage and contribution reports in a special format. If the request is approved by the commission, the employer must file the wage and contribution reports in accordance with regulations established by the commission. Failure to follow established regulations may result in a penalty of up to Five Hundred Dollars ($500.00) each calendar quarter for each employer connected with the report.
Sources: Laws, 1998, ch. 491, § 3, eff from and after July 2, 1998.