(1) Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section.
(2) An actor commits unlawful failure to comply with Employment Security Act requirements if the actor willfully:
(a) fails or refuses:
(i) to make a contribution or other payment required under Title 35A, Chapter 4, Employment Security Act;
(ii) to furnish a report required under Title 35A, Chapter 4, Employment Security Act; or
(iii) to produce or permit the inspection or copying of records required under Title 35A, Chapter 4, Employment Security Act; or
(b) violates a provision of Title 35A, Chapter 4, Employment Security Act, or an order made under that chapter, for which the violation:
(i) is made unlawful or the observance of which is required under the terms of Title 35A, Chapter 4, Employment Security Act;
(ii) does not have a prescribed penalty in Title 35A, Chapter 4, Employment Security Act, or another applicable statute; and
(iii) is for conduct not described in Subsection (2)(a).
(3)
(a) A violation of Subsection (2)(a) is:
(i) a class B misdemeanor if the value of the money obtained or sought to be obtained is less than $500;
(ii) a class A misdemeanor if the value of the money obtained or sought to be obtained is or exceeds $500 but is less than $1,500;
(iii) a third degree felony if the value of the money obtained or sought to be obtained is or exceeds $1,500 but is less than $5,000; or
(iv) a second degree felony if the value of the money obtained or sought to be obtained is or exceeds $5,000.
(b) A violation of Subsection (2)(b) is a class A misdemeanor.
(4) An actor under this section may include an officer or agent of an employing unit as defined under Section 35A-4-202.