IN SB0143

Creates a Class D felony for any person who knowingly or intentionally files a false statement or false supporting documentation claiming independent contractor status with the Department of State Revenue

Makes it a Class A misdemeanor for an employer or employee to misclassify a person as an independent contractor for the sole or primary purpose of avoiding worker's compensation law requirements

Establishes a Class C misdemeanor for making false representations that an employee is an independent contractor to avoid liability under unemployment compensation law, including failing to disclose material facts or make required payments

Each day that a misrepresentation or failure continues constitutes a separate offense under the unemployment compensation provisions

Effective date: July 1, 2013