(a) An employing unit or an officer or agent of an employing unit may not
- (1) make a false statement or representation knowing it is false;
- (2) knowingly fail to disclose a material fact to prevent or reduce the payment of benefits to an individual entitled to them, or to avoid or reduce a contribution or other payment required from an employing unit under this chapter; or
- (3) knowingly fail or refuse to make a contribution or other payment, or to furnish a report required by this chapter or by authority granted under this chapter, or to produce or permit the inspection or copying of records as required by this chapter.
- (b) An employing unit or officer or agent of an employing unit who violates (a) of this section is guilty of a class A misdemeanor.