23-723. Penalties for failure to file timely or complete contribution and wage reports A. An employing unit which fails to file on or before the due date prescribed by department regulation a quarterly contribution and wage report required by the department in the administration of this chapter, shall pay to the department for each such delinquent report, subject to waiver for good cause shown, a penalty of one-tenth of one per cent of the total wages paid during the quarter, but not less than thirty-five dollars, nor more than two hundred dollars. B. Amounts collected as penalties under the provisions of this section shall be deposited by the department in the special administration fund.
Arizona Legal Code