WAC 296-63-011. Fraudulent exemption requests

(1) The department may assess a civil penalty against any employer who submits a fraudulent exemption request. Such penalty assessment shall be consistent with RCW 49.17.180 (1), and shall not exceed seventy thousand dollars. (2) In addition, the director may cause a record of such fraudulent exemptions submission to be referred to the prosecuting attorney of the county wherein such submission occurred.