1. Except as provided in subsection 3, an employer who, after warning provided under subsection 2, fails to file a timely, complete, and correct report required under this chapter is liable for a civil money penalty of twenty dollars for each failure to report a new hire.

2. The department may issue a written warning to an employer who fails to file a timely, complete, and correct report required under this chapter. The warning must state that a failure to report may result in a civil money penalty.

3. An employer who, by agreement between the employer and employee, fails to file a timely, complete, and correct report required under this chapter or files a false or incomplete report is liable for a civil money penalty of two hundred fifty dollars for each failure to report or each false or incomplete report.