§ 22-4-11-5-5

As used in this chapter, 'violates or attempts to violate' includes the intent to evade a higher employer contribution rate in connection with a transfer of a trade or business through misrepresentation or willful nondisclosure of information relevant to the transfer.As added by P.L.98-2005, SEC.9. Amended by P.L.108-2006, SEC.17.