MISSISSIPPI LEGISLATURE

2001 Regular Session

To: Labor

By: Representative Cameron

AN ACT TO AMEND SECTION 71-5-365, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE EMPLOYMENT SECURITY COMMISSION TO ASSESS CERTAIN PENALTIES FOR LATE REPORTING BY AN EMPLOYER; TO PROVIDE THAT THE COMMISSION SHALL ESTABLISH A POLICY SETTING FORTH REASONS FOR REMOVING DAMAGES FOR FAILURE OF THE EMPLOYER TO MAKE AND FILE ANY REQUIRED REPORT; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 71-5-365, Mississippi Code of 1972, is amended as follows:

71-5-365. If any employer fails to make and file any report as and when required by the terms and provisions of this chapter or by any rule or regulation of the commission for the purpose of determining the amount of contributions due by him under this chapter, or if any report which has been filed is deemed by the commission to be incorrect or insufficient, and such employer, after having been given written notice by mail by the commission to file such report, or a corrected or sufficient report, as the case may be, shall fail to file such report within fifteen (15) days after the date of the mailing of such notice, the commission may (a) determine the amount of contributions due from such employer on the basis of such information as may be readily available to the commission, which said determination shall be prima facie correct; (b) assess such employer with the amount of contribution so determined * * *; (c) assess penalties in addition to any contributions in the amount of the greater of Twenty-five Dollars ($25.00) or ten percent (10%) of the amount; and (d) immediately give written notice by mail to such employer of such determination, assessment, and/or damages, if any, added and assessed, demanding payment of same together with interest, as herein provided, on the amount of contributions from the date when same were due and payable. Such determination and assessment by the commission shall be final at the expiration of fifteen (15) days from the date of the mailing of such written notice thereof demanding payment, unless such employer shall have filed with the commission a written protest and petition for a hearing, specifying his objections thereto. Upon receipt of such petition within the fifteen (15) days allowed, the commission shall fix the time and place for a hearing and shall notify the petitioner thereof. At any hearing held before the commission as herein provided, evidence may be offered to support such determination and assessment or to prove that it is incorrect, and the commission shall have all the power provided in Sections 71-5-137 and 71-5-139. Immediately after such hearing a final decision in the matter shall be made by the commission, and any contributions or deficiencies in contributions found and determined by the commission to be due shall be assessed and paid, together with interest, within fifteen (15) days after notice of such final decision and assessment, and demand for payment thereof by the commission shall have been mailed to such employer.

The commission shall establish a policy setting forth reasons for removing damages specified by this section for failure to make and file any report. The policy shall provide for removal of such damages for reasons such as serious illness and natural disasters. Each request for removal of such damages shall be made in writing and accompanied by such evidence as may be required by the commission.

Sixty (60) days after the due date of the contributions, together with interest and damages, or upon issuance of a warrant, whichever occurs first, the commission, in its discretion, may assess an additional sum not exceeding one hundred percent (100%) of the amount of the unpaid contributions due as damages for failure to pay.

SECTION 2. This act shall take effect and be in force from and after July 1, 2001.