Relates to penalties for wilful false statements for unemployment purposes

This bill strengthens penalties for employers who intentionally lie to avoid paying unemployment benefits. It requires these employers to refund all overpaid money and pay a civil fine equal to the greater of $100 or 15% of the benefits they avoided paying. The law also clarifies that these financial penalties are separate from any criminal charges and cannot be deducted from future unemployment payments. Additionally, the bill outlines specific procedures for the state to recover these funds by filing a civil judgment against the employer, which can impact their credit and ability to access assets.