§ 34-8-280. Debt Collection Services
The Commissioner may, for the purpose of collecting any delinquent unemployment tax due from an employer, contract with any debt collection agency or attorney doing business within or outside this state for the collection of such delinquent unemployment tax, including penalties and interest and collections thereon. Without limiting any authority otherwise granted to the Commissioner […]
§ 34-8-253. Obedience to Subpoena Required; Self-Incrimination; Quashing, Modification, or Withdrawal of Subpoena
No person shall be excused from attending and testifying or from producing books, papers, correspondence, memoranda, and other records before the Commissioner, the board of review, the chief administrative hearing officer, or their duly authorized representatives or in obedience to a subpoena issued by them on the ground that the testimony or evidence, documentary or […]
§ 34-8-290. Work Share as Alternative to Layoffs; Program Requirements
The Commissioner shall have the authority to adopt, amend, or rescind rules and regulations and to take such other action as deemed necessary or suitable in order to establish a work-sharing program that provides employers with an alternative to layoffs. Any work-sharing program so established shall: Allow employers to voluntarily reduce employees’ hours by 10 […]
§ 34-8-254. Overpayments
Any person who has received any sum as benefits under this chapter while any conditions for the receipt of benefits imposed by this chapter were not fulfilled or while the person was disqualified from receiving benefits shall, in the discretion of the Commissioner: Be liable to have such sums deducted from any future benefits payable […]
§ 34-8-255. Effect of False Statements and Misrepresentations Made to Obtain or Increase Benefits
Any person who knowingly makes a false statement or misrepresentation as to a material fact or who knowingly fails to disclose a material fact to obtain or increase benefits under this chapter, either for himself or herself or for any other person, or who knowingly accepts benefits under this chapter to which such person is […]
§ 34-8-256. Penalties for False Representation or Fraudulent Claims
Any person who knowingly makes a false representation or knowingly fails to disclose a material fact to obtain or increase any benefit or payment under this chapter or under an employment insurance act of any other state or government, either for himself or herself or for any other person, whether such benefit or payment is […]
§ 34-8-257. Civil Penalties; Waiver of Any Penalty, Fine, or Assessment
Notwithstanding any other provision of law and in addition to any other penalties, fines, or offenses prescribed under this chapter, an employing unit that violates this chapter by failing to provide any contributions or administrative assessment owed for individuals whose service is described in subsection (f) of Code Section 34-8-35 shall pay to the Commissioner […]
§ 34-8-270. Short Title
This article shall be known and may be cited as the “Unemployment Tax Amnesty Program.” History. Code 1981, § 34-8-270 , enacted by Ga. L. 1994, p. 837, § 1.
§ 34-8-271. Legislative Findings, Declarations, and Intent
The General Assembly finds and declares that a public purpose is served by the waiver of interest on unemployment tax, penalties, and criminal prosecution in return for the immediate reporting and payment of previously underreported, unreported, or unpaid unemployment contributions liabilities. The General Assembly further finds and declares that the benefits gained through this program […]
§ 34-8-199. Definitions; Disclosure; Withholding Uncollected Overissuance
As used in this Code section, the term: “Uncollected overissuance” has the same meaning as provided in 7 U.S.C. Section 2022(c)(1). “Unemployment compensation” means any compensation payable under this chapter including amounts payable by the Commissioner pursuant to an agreement under any federal law providing for compensation, assistance, or allowances with respect to unemployment. An […]