MI SB0613

Amends the Michigan Employment Security Act to replace references to "commission" with "unemployment agency" throughout the penalty and enforcement provisions.

Establishes tiered penalties for willful violations or intentional failures to comply with the act, ranging from 1 year imprisonment for violations under $25,000 to 5 years imprisonment for violations exceeding $100,000, or alternative community service sanctions.

Increases penalties for knowing violations and fraudulent misrepresentations, allowing recovery of 3-4 times the amount obtained, with separate penalty tiers based on amounts ranging from less than $500 to more than $100,000.

Imposes administrative fines for late report submissions: 10% of contributions (minimum $5.00, maximum $25.00) for contribution reports submitted more than 10 days late, and $25.00 per untimely quarterly wage detail report.

Specifies that recovered amounts under fraud provisions be credited to the unemployment compensation fund first, with excess amounts going to the penalty and interest account of the contingent fund; includes waiver of penalties for reasonable cause delays in report submission.