RSA 282-A:166-a Penalties for Failure or Refusal to Make Contributions or Reports.

In the discretion of the commissioner or an authorized representative, violations of RSA 282-A:166, I(c) and (d) may subject the person to a penalty of not less than $100 or more than the amount of the contributions then or subsequently determined by the commissioner to be due. For violations of RSA 282-A:166, I(h) a penalty of not less than $100 nor more than $500 for each day of failure or refusal to file. For violations of RSA 282-A:166, I(j) a penalty of up to $25 for each such individual not reported may be imposed for each calendar day such violation continues. For violations of all other subparagraphs of RSA 282-A:166, I, a penalty of not less than $100 nor more than $500 may be imposed. All penalties imposed under this section shall be in addition to late filing fees and interest