Senate File 2364 H-8211 Amend Senate File 2364, as amended, passed, and reprinted by 1 the Senate, as follows: 2 1. By striking everything after the enacting clause and 3 inserting: 4 < Section 1. Section 96.14, subsection 2, paragraph e, Code 5 2020, is amended to read as follows: 6 e. (1) If the department finds that any employer has 7 willfully failed to pay any contribution or part thereof when 8 required by this chapter and the rules of the department, 9 with intent to defraud the department, then such employer 10 shall in addition to such contribution or part thereof, pay 11 a contribution equal to fifty percent of the amount of such 12 contribution or part thereof, as the case may be. 13 (2) If the department finds that a failure to pay by 14 an employer pursuant to subparagraph (1) involves the 15 misclassification of an employee’s wages on a federal 1099 16 record, for any subsequent finding by the department of such a 17 failure to pay by that employer involving the misclassification 18 of an employee’s wages on a federal 1099 record, the additional 19 contribution required by subparagraph (1) shall instead equal 20 one hundred percent of the amount the employer failed to pay 21 due to the misclassification. > 22 2. Title page, by striking lines 1 through 5 and inserting 23 < An Act increasing certain penalties for employers willfully 24 misclassifying employees for unemployment compensation 25 contribution purposes. > 26 ______________________________ HUNTER of Polk -1- SF2364.4090 (1) 88 ec/rn 1/ 1 #1. #2.