Section 872 - False statements and representations to prevent or reduce compensation; other offenses(a) Any employer (whether or not liable for the payment of contributions under this Act) or any officer or agent of such employer or any other person who does any Of the following commits a summary offense and shall, upon conviction, be Sentenced to pay a fine of not less than five hundred dollars nor more than one thousand five hundred dollars or to Imprisonment for not longer than thirty days, or both: (1) Makes a false statement or representation knowing it to be false, or who Knowingly fails to disclose a material fact to prevent or reduce the payment of compensation to any employe entitled thereto, or to avoid becoming or remaining subject hereto, or to avoid or reduce any contribution or other payment required from an employer under this act;(2) Wilfully fails or refuses to make any such contribution or other payment required hereunder;(3) Wilfully fails or refuses to produce or permit the inspection or copying of records as required hereunder;(4) Wilfully fails or refuses to furnish any report required by section 304 or 315 of this act or any other provision of this act or the rules or regulations of the department; Or(5) Wilfully reports or attempts to report the wages of one or more employes to the department on an unemployment compensation account other than the account of The employer under this act; or(6) Wilfully advises, solicits, encourages or commands an employer or an officer or agent of an employer or any other person to engage in an act or omission that Is an offense under this section. (b) The number of offenses under subsection (a) shall be determined as follows: (1) Each false statement or representation or failure to disclose a material fact shall constitute a separate offense under subsection (a)(1) of this section.(2) Each day of failure or refusal shall constitute a separate offense under subsection (a)(2), (3) and (4) of this section.(3) Each person or entity for whom a registration is not made as required by section 315(a)(1) of this act shall be the basis of a separate offense under subsection (a)(4) of this section.(4) Each transfer of organization, trade, business or work force that is not reported as required by section 315(a)(2) or (3) of this act shall be the basis of a separate offense under subsection (a)(4) of this section.(5) Each report required by section 304 or 315 of this act, or any other provision of this act or the rules or regulations of the department, shall be the basis of a separate offense under subsection (a)(4) of this act.(6) Each calendar quarter and each account on which wages are incorrectly reported shall be the basis of a separate offense under subsection (a)(5) of this section.(7) Each incident of advising, soliciting, encouraging or commanding, and each employer, officer, agent or other person advised, solicited, encouraged or commanded, shall be the basis of a separate offense under subsection (a)(6) of this section.(c) In addition to any other sanction, any employer, officer, agent or other person convicted under this section for willful failure or refusal to make a payment shall be ordered to make restitution of the unpaid amounts, including interest and penalty from the date the payment was due through the date of payment.(d) For purposes of this section, the terms "wilfully" and "willfully" shall have the meaning applicable to the term "willfully" under 18 Pa.C.S. § 302 (relating to general requirements of culpability).Amended by P.L. TBD 2016 No. 144, § 11, eff. 11/3/2016.1936, Second Ex.Sess., Dec. 5, P.L. (1937) 2897, art. VIII, § 802. Amended 1955, March 30, P.L. 6, No. 5, § 8; 2002, Dec. 9, P.L. 1336, No. 158, § 5, effective in 60 days; 2005, June 15, P.L. 8, No. 5, § 11, imd. effective.