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- Alaska Statutes.
- Title 23. Labor and Workers' Compensation
- Chapter 20. Alaska Employment Security Act
- Section 195. Penalty For Nonpayment of Contribution.
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. Penalty For Failure to File Reports.
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AS 23.20.195. Penalty For Nonpayment of Contribution.
- (a) If the contributions are unpaid after 30 days from the date of mailing or personal delivery of a written demand for
payment, the department may assess and collect in the same manner as contributions a penalty equal to the greater of 10
percent of the contributions due or $10.
- (b) This penalty does not attach if within 30 days after mailing or personal delivery of the demand, arrangements for
payments are made with the department, and payment is made in accordance with the arrangements.
- (c) Penalties collected under this section shall periodically be transferred from the clearing account to the training and
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