| | | (2)__If the person is not an employer, that person is | | subject to a fine of not more than $5,000, which must | | be deposited in the Special Administrative Expense Fund | | established under section 1164. |
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| | | D.__As used in this subsection, unless the context otherwise | | indicates, the following terms have the following meanings. |
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| | | (1)__"Knowingly" means having actual knowledge of or | | acting with deliberate ignorance or reckless disregard | | for the prohibition involved. |
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| | | (2) "Person" has the meaning given that term by Section | | 7701(a)(1) of the Internal Revenue Code of 1986. |
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| | | (3) "Trade or business" includes the employer's | | workforce. |
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| | | (4)__"Violates or attempts to violate" includes, but is | | not limited to, intent to evade, misrepresentation or | | willful nondisclosure. |
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| | | E.__The commissioner shall adopt rules to identify the | | transfer or acquisition of a business for purposes of this | | subsection.__Rules adopted pursuant to this paragraph are | | routine technical rules as defined in Title 5, chapter 375, | | subchapter 2-A. |
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| | | F.__This subsection must be interpreted and applied in such | | a manner as to meet the minimum requirements contained in | | any guidance or regulations issued by the United States | | Department of Labor. |
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