                                 CODE OF VIRGINIA

CIVIL PENALTIES (§ 58.1-1901)

Any employer, or any officer or agent of the employer, that fails to properly
classify an individual as an employee in accordance with § 58.1-1900 for
purposes of this title, Title 40.1, Title 60.2, or Title 65.2 and fails to pay
taxes, benefits, or other contributions required to be paid with respect to an
employee shall, upon notice by the Department to the affected party, be subject
to a civil penalty of up to $1,000 per misclassified individual for a first
offense, up to $2,500 per misclassified individual for a second offense, and up
to $5,000 per misclassified individual for a third or subsequent offense. Each
civil penalty assessed under this chapter shall be paid into the general fund.

HISTORY: 2020, cc. 681, 682.