It is enacted by the General Assembly as follows:

SECTION 1. Section 28-42-65 of the General Laws in Chapter 28-42 entitled "Employment Security--General Provisions" is hereby amended to read as follows:

{ADD 28-42-65. Pecuniary penalty for failure to file reports or pay contributions. -- ADD} An employer who fails to file any reports required under chapters 42 -- 44, inclusive, of this title, or who fails or refuses to pay any contributions required thereunder in such manner and at such times as required by the law and regulations or as the director may, in accordance therewith, prescribe, shall pay a penalty of ten dollars ($10.00) for each such failure or refusal to file, and where any contribution is due, shall pay an additional penalty of ten (10%) percent of the amount due {DEL , or ten dollars ($10.00), whichever is the greater DEL} . The foregoing penalties shall be paid into the employment security tardy account fund, and shall be in addition to contributions and interest required to be paid as provided in chapters 42 -- 44, inclusive of this title; Provided, however, That if any employer fails to pay such penalty, when assessed, it shall be collected by civil action as provided in section 28-43-18.

SECTION 2. Section 28-39-26 of the General Laws in Chapter 28-39 entitled "Temporary Disability Insurance" is hereby amended to read as follows:

{ADD 28-39-26. Pecuniary penalty for failure to make contributions or reports. -- ADD} An employer who fails to file any report required under chapters 39 -- 41, inclusive, of this title, or who fails or refuses to pay any contributions required thereunder in such manner and at such times as required by the laws and regulations or as the director may, in accordance therewith, prescribe, shall pay a penalty of ten dollars ($10.00) for each failure or refusal to file, and where any contribution is due, shall pay an additional penalty of ten percent (10%) of the amount due {DEL , or ten dollars ($10.00), whichever is the greater DEL} . The foregoing penalties shall be paid into the temporary disability insurance reserve fund, and shall be in addition to contributions and interest required to be paid as provided in chapters 39 -- 41, inclusive; Provided, further, That if any employer fails to pay the penalty, when assessed, it shall be collected by civil action as provided in section 28-40-12.

SECTION 3. This act shall take effect July 1, 1994.