[Code of Federal Regulations] [Title 20, Volume 3] [Revised as of April 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 20CFR702.204] [Page 875] TITLE 20--EMPLOYEES' BENEFITS CHAPTER VI--EMPLOYMENT STANDARDS ADMINISTRATION, DEPARTMENT OF LABOR PART 702--ADMINISTRATION AND PROCEDURE--Table of Contents Subpart B--Claims Procedures Sec. 702.204 Employer's report; penalty for failure to furnish and or falsifying. Any employer, insurance carrier, or self-insured employer who knowingly and willfully fails or refuses to send any report required by Sec. 702.201, or who knowingly or willfully makes a false statement or misrepresentation in any report, shall be subject to a civil penalty not to exceed $10,000.00 for each such failure, refusal, false statement, or misrepresentation. Provided, however, that for any violations occurring on or after November 17, 1997 the maximum civil penalty may not exceed $11,000.00. The district director has the authority and responsibility for assessing a civil penalty under this section. [62 FR 53956, Oct. 17, 1997]